We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out how to submit your Registered Pension Schemes relief at source annual information return electronically as a flat text file.
Check the availability and any issues affecting the Gambling Tax online service.
Find out the approaches you can take for VAT apportionment of consideration to lower the risk of tax non-compliance.
Get help if you’re a tax agent or adviser who has clients with Capital Gains Tax for shares to declare on Self Assessment tax returns.
This guidance is for employers and trustees on the ending of contracting-out of the additional State Pension from 6 April 2016.
Newsletter 173, published by HMRC in September 2025 to update stakeholders on the latest news for pension schemes.
Technical guidance for employers who are developing or updating their policies on neonatal care leave and pay.
This notice is about duty free spirits for use in manufacture or for medical or scientific purposes.
Information on how to apply for approval to use raw tobacco in a controlled activity.
Sign in to change your details, correct an error in a return, and cancel your registration.
Find out how to manually calculate your employee’s pay if your payroll software, or the calculator for employers do not work out what they’re entitled to.
What you need to do after getting a letter from HMRC following a correction to your National Insurance contributions after 6 November 2022.
Find out when the Aggregates Levy does not apply to the intended products of an exempt process.
An overview of the High Risk Corporates Programme.
Find out if you can claim Onward Supply Relief on goods you import into Northern Ireland for onward supply to the EU (VAT Notice 702/7).
Find out whether you need to report to HMRC under the Cryptoasset Reporting Framework (CARF).
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Check if your company qualifies for Corporation Tax High-end Television Tax Relief and what you can claim.
Corporate tax rates and small profits thresholds from 2023.
Find out if you need to register, report and pay the levy if you’re involved in bringing liable drinks into the UK.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).