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
Find guidance about Income Tax and National Insurance contributions for the NHS widening access training scheme (WATS) if you are an NHS employee or employer.
Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene.
Find out if you can zero rate VAT if you sell, lease or hire out a freight container for export from the UK.
Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme.
Tax treaties and related documents between the UK and Serbia.
Use this technical documentation for partnership returns if you’re a software developer working with the Self Assessment online service.
Use these tables to check your employee started with you in time to qualify for paternity pay.
Newsletter 163, published by HMRC in October 2024 to update stakeholders on the latest news for pension schemes.
Consultative draft guidance for pension providers about the tax changes to Section 615 schemes from 6 April 2017.
Check the availability and any issues affecting the Report Pillar 2 top-up taxes service.
Check the availability and any issues affecting this service.
This treaty was presented to Parliament in April 2026.
Guide to iXBRL including the standard form of iXBRL-tagged presentation of business reports.
Tax treaties and related documents between the UK, Trinidad and Tobago.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT input tax.
Get help to declare on Self Assessment tax returns if you’re a tax agent or adviser who has clients with Capital Gains Tax for land and buildings.
Find out about common areas of error when claiming capital allowances on plant or machinery. We want to share information to help you manage the risk of an incorrect claim.
This bulletin tells you about the new digital process insolvency practitioners must use to submit Economic Crime Levy returns and deregister an entity when it becomes insolvent.
This bulletin tells you about the introduction of a new way for contacting HMRC’s Members’ Voluntary Liquidation (MVL) team.
Find out the approaches you can take for VAT apportionment of consideration to lower the risk of tax non-compliance.
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).