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Use form R38 to claim an Income Tax refund by post or nominate someone else to receive the refund on your behalf.
Tax treaties and related documents between the UK and Switzerland.
Tax treaties and related documents between the UK and Australia.
How to add your client authorisations to your agent services account for Making Tax Digital for Income Tax and check which authorisations have already been added.
Check the availability and any issues affecting the Self Assessment online service.
Check the rules on Individual Savings Account (ISA) subscriptions and what counts towards the subscription limit if you're an ISA manager.
Find out if you have to pay Income Tax when you get your pension.
Find out the rules for claiming Business Asset Disposal Relief which reduces the amount of Capital Gains Tax on a disposal of qualifying business assets on or after 6 April 2008.
Tax treaties and related documents between the UK and Canada.
November 2025 newsletter to update stakeholders on the latest news for tax-free savings.
Check if you need to declare income from renting out land or property, for short or long periods of time, including those advertised online.
Use these forms to send a quarterly return by post if you're acting on behalf of landlords based outside the UK.
Find out if you’ll need to repay the Winter Fuel Payment or the Pension Age Winter Heating Payment and how HMRC will collect it.
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
Find out why HMRC may contact you if your tax code changes due to a change in employment.
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017 to 6 April 2025.
Check if you should pay National Insurance in the UK or social security contributions in the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland.
What to do if you’re unable to raise the funds to pay Inheritance Tax.
Find information to help you fill in the Employment pages of your Self Assessment tax return.
Find out when your pension scheme must pay some or all of the tax for you and when they can choose to do so.
Don’t include personal or financial information like your National Insurance number or credit card details.
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