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 apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme.
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.
All information about Value Added Tax (VAT) that has 'force of law'.
How to avoid being involved in tax avoidance schemes, if you are moved between umbrella companies as an agency worker or contractor.
Get guidance from HMRC if you're a tax agent or an adviser
Check the availability and any issues affecting the Child Trust Fund (CTF) online service.
This factsheet contains information about when HMRC may monitor the tax affairs of people who deliberately get them wrong.
This treaty was presented to Parliament in January 2014.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
This notice sets out the UK's requirements for the commercial movement of excise goods by a Registered Consignee.
Guidance for employers on the evidence based actions they can take to improve their family friendly policies offer, to help to close the gender pay gap in their workplace.
Find out the approaches you can take for VAT apportionment of consideration to lower the risk of tax non-compliance.
Tax treaties and related documents between the UK and Ghana.
Find out about common areas of error when claiming capital allowances on plant or machinery. We want to share information to help you manage the risk of an incorrect claim.
Get help if you’re a tax agent or adviser who has clients with Income Tax losses to declare on Self Assessment tax returns.
OFSI report of penalty for a breach of financial sanctions – payments to designated persons.
This guidance is for employers and trustees on the ending of contracting-out of the additional State Pension from 6 April 2016.
Use this template to send information about income belonging to others, if you receive a statutory notice from HMRC.
Use these materials to communicate with your members, clients and customers about changes to the off-payroll working rules (IR35) from April 2021.
Check the availability and any issues affecting the Online Agent Authorisation online service.
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).