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
If you don't file your return, HM Revenue and Customs (HMRC) will estimate how much Corporation Tax to pay. This is called 'determination'.
These notices make directors and others responsible for paying the tax debts of companies they've been involved in.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
What to do if you miss the registration deadline for employment related securities.
How to pay your verification fee for the Spirit Drinks Verification Scheme, and how long it takes for your payment to reach HMRC.
Find out about paying Income Tax and National Insurance contributions if you arrive in the UK but are still working for an employer in Ukraine.
Tell HMRC when you have replaced your filing member for an existing Pillar 2 top-up taxes account.
Find out when and how to report to HMRC under the Cryptoasset Reporting Framework (CARF).
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Find out how to submit a return and how to amend a return for the Economic Crime Levy.
Use this service to make an entry notification to HMRC if you are an agent or organisation.
How to complete supplementary pages CT600C and what information you need to include.
Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.
How to avoid being involved in tax avoidance schemes, if you are moved between umbrella companies as an agency worker or contractor.
Find out when to use the zero rate of VAT when supplying machine tools that stay in the UK but are used to manufacture goods for export.
Guidance on the exemption for investment gold, the special accounting scheme or reverse charge procedure
This guidance provides information on the VAT treatment of welfare issues. It should be read in conjunction with Notice 701/2 Welfare.
Get guidance from HMRC if you're a tax agent or adviser.
This factsheet gives information about compliance checks and penalties under the Alcohol Wholesaler Registration Scheme.
This notice sets out the UK's requirements for the commercial movement of excise goods by a Registered Consignee.
Don’t 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).