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
Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene.
Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.
Find out about the verification checks and what to expect during a visit if you've applied for verification and paid your fee for the Scheme.
Check the availability and any issues affecting the 'Send supporting documents for import and export declarations' service.
Find out about tax charges on scholarships.
Find out when and how to report to HMRC under the Cryptoasset Reporting Framework (CARF).
What happens if you fail to operate Statutory Pay and how you appeal against a penalty for failure.
Use these tables to check your employee started with you in time to qualify for paternity pay.
This guidance for occupational pension scheme trustees and managers provides information on disclosure and administration regulations.
Details of the standard and higher rates of Insurance Premium Tax payable.
Check the availability and any issues affecting the registered dealers in controlled oil (RDCO) electronic returns online service.
Find out how to spot VAT missing trader fraud and how to protect yourself or your business from organised criminals.
This guidance note explains the extending joint and several liability for online marketplaces and displaying VAT numbers online.
Tax treaties and related documents between the UK and Uzbekistan.
Tax treaties and related documents between the UK and Zimbabwe.
July 2025 newsletter to update stakeholders on the latest news for tax-free savings.
This technical document is designed to help HMRC customers understand and apply legislation relating to the Reserved Investor Fund (RIF).
November 2025 newsletter to update stakeholders on the latest news for tax-free savings.
Tax treaties and related documents between the UK and Uganda.
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.
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).