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
Check if you have to pay the Stamp Duty Land Tax (SDLT) surcharge from 1 April 2021 for buyers of residential property in England and Northern Ireland who are not resident in the UK.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
Apply for VAT registration exception from HMRC if you've temporarily gone over the VAT registration threshold.
Find out when and how to submit a return and how to make an amendment after it’s been submitted.
Find out how to apply Stamp Duty Land Tax (SDLT) when there are multiple sales or transfers between the same buyer and seller.
What to do when paying maternity pay if an employee leaves, becomes sick, dies, or is awarded a pay rise.
Find out which property transactions are exempt from Stamp Duty Land Tax (SDLT).
Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.
Find out when you can zero rate books and other forms of printed matter.
Use the online service or VAT431NB form to reclaim VAT, if you're a DIY housebuilder building a new home or charity building.
Find examples to help landlords avoid common mistakes when working out and reporting income and profit from renting out a property.
Find out about group and divisional VAT registration and the forms you should use to apply.
Guidance on Stamp Duty Land Tax (SDLT) which applies to land transactions in the UK from 1 December 2003. Since 1 April 2018 SDLT has applied to land transactions in England and Northern Ireland only. Guidance for transact…
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Tax treaties and related documents between the UK and France.
Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
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).