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
HM Revenue and Customs (HMRC) manages customers who deliberately don't pay taxes through the Managing Serious Defaulters (MSD) programme.
How to become a qualifying overseas pension scheme (QOPS) so that members of your scheme can claim UK tax relief on pension contributions.
Information about when an employer can operate a National Insurance contributions (NICs) only scheme and reporting the payroll.
If you're an energy producer, supplier or customer, check what records and accounts to keep to help you complete returns and claim any reliefs or exemptions.
Find out who Landfill Tax applies to and how you can register or change your registration details.
Check if you qualify for a refund of Income Tax and National Insurance contributions paid, or a waiver of payments being made, in settlement of disguised remuneration scheme use.
Find out about Authorised Investment Funds (AIFs) including certificate of resident requests, new fund set up and tax payments, returns and vouchers.
Find out what checks you should complete and how to report potential fraud if you’re an employer or worker in the construction industry.
Find out if you can claim relief from Stamp Duty Land Tax when buying land or buildings in a Freeport or Investment Zone special tax site in England.
You can claim a relief on Customs Duty or VAT when importing visual and auditory goods from outside the UK.
Tax and duties HM Revenue and Customs (HMRC) can ask for a security on, how long they can keep it and what to do if you disagree.
Capital allowances you can claim on plant and machinery when you buy a building with fixtures.
How to register as an intermediary for the VAT Import One Stop Shop (IOSS) scheme to report and pay the VAT due to HMRC on behalf of your client.
Find out how the changes to funding for higher education providers in England will affect their VAT treatment from 1 August 2019.
Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene.
Find out when HMRC may ask for a deposit or bond if you're an employer or trader.
SDLT5 substitute technical specifications for Stamp Tax Online software developers.
Check the availability and any issues affecting the Register for Digital Services Tax and change your details service.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT input tax.
Tax treaties and related documents between the UK and Ivory Coast.
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).