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
Help improve GOV.UK Sign up to take part in user research (opens in a new tab)
Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.
You can claim a relief on Customs Duty or VAT when importing visual and auditory goods from outside the UK.
Find out about paying Income Tax and National Insurance contributions if you arrive in the UK but are still working for an employer in Ukraine.
How to get your trustee tax return, deadlines for submission, ways to pay and claiming repayments.
Learn more about the support available for Vaping Products Duty and Vaping Duty Stamps Scheme.
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 how you can sell duty-free or duty-paid alcohol and tobacco products through airlines, on ships, in export stores and in duty-free shops.
How to calculate your client’s tax position if you are a tax agent acting on their behalf and they’ve been affected by the public service pensions remedy (known as McCloud).
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
How the Investment Manager Exemption identifies if overseas investors are liable for tax on transactions conducted by a UK investment manager.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Find out the types of schemes Guaranteed Minimum Pension (GMP) and post 1997 COSR rights can be transferred to.
Find out about applying for the Spirit Drinks Verification Scheme, how to submit brand information, fees and making sure your production process is compliant.
Capital allowances you can claim on plant and machinery when you buy a building with fixtures.
Use this service to submit your Bingo Duty return to HMRC.
This notice provides a glossary of Scottish land law terms.
How to protect your employment business, and the workers you supply, from non-compliant businesses in your supply chain.
How to get urgent authorisation to speak to HMRC about someone else's tax credits if you are an intermediary organisation.
Employers and traders, HMRC may ask for a deposit or bond.
Tax treaties and related documents between the UK and Slovenia.
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).