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 about Lottery Duty, how the duty is charged and who has to pay.
Guidance and information about applications and reports. Links to lists of reporting and distributing funds.
This information sheet explains when the construction of a building may be zero-rated and the evidence needed to confirm that it qualifies for zero-rated relief.
Find out how and when to tell HMRC about changes to your registered details or cancel your registration for the Fulfilment House Due Diligence Scheme.
Find out about updated guidance on end of year templates and changes to the share options limit and share class restrictions from April 2023.
Find out what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
Find out if you need to register, report and pay the levy if you’re involved in bringing liable drinks into the UK.
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.
Check if you can claim a VAT refund using the DIY housebuilders scheme if you’re constructing a new charity building, for a charitable or relevant residential purpose.
Find out information on the new social security agreement between the UK and India.
Use this technical documentation for partnership returns if you’re a software developer working with the Self Assessment online service.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Find out when HMRC may ask for a deposit or bond if you're an employer or trader.
Help children and young people understand the tax system with free learning resources.
Guidance on applying the transitional rules for Land and Buildings Transaction Tax (LBTT) following its introduction on 1 April 2015.
Find out how to access and use the online New Computerised Transit System (NCTS) when exporting and importing goods in the UK, EU and beyond.
Find out how to spot VAT missing trader fraud and how to protect yourself or your business from organised criminals.
Guidance on the law as it applies to time of supply and to changes in VAT rate and liability.
Guidance on the exemption for investment gold, the special accounting scheme or reverse charge procedure
This bulletin tells you about new guidance to help insolvency practitioners in their dealings with HMRC in members’ voluntary liquidations.
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).