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
Evidence and information for health and care professionals and the wider workforce to promote the benefits of financial wellbeing.
Find examples to help you work out what you can claim, and how to work out the balancing charge if you dispose of an asset.
Use the GAAR Advisory Panel opinion on a repayment of a participator loan through transactions involving group companies, to help you recognise when arrangements may not be abusive tax arrangements.
Find out how to fill in the Partnership Tax Return for partnerships that operate partly overseas or where one or more partners are not resident in the UK.
Newsletter 171, published by HMRC in July 2025 to update stakeholders on the latest news for pension schemes.
National Insurance guidance for software developers working with payroll software.
Use this helpsheet to help you fill in your Self Assessment tax return when you get payments in kind from your employer.
Forms P60 (2022 to 2023) for PAYE software developers.
This HM Revenue and Customs manual sets out the law and practice for the oil and gas fiscal regime.
This factsheet gives information about whether you may be jointly and severally liable for the relevant tax liability of a company that has been charged penalties for facilitating avoidance or evasion.
Non-statutory guidance for employers on how to follow the code of practice on the fair and transparent distribution of tips.
Tax treaties and related documents between the UK and Ecuador.
Find out about Child Benefit rules if you're coming to the UK from abroad or leaving the UK.
Draft guidance for inclusion in the Corporate Finance Manual as a result of recent changes in accounting standards.
Find out more information on the average official rate of interest for beneficial loan arrangements.
You were able to get a payment deferral or deregister if you were a business with an annual fee due between 1 May and 30 September 2020.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Schemes that use annuities to avoid Income Tax and National Insurance contributions don’t work. HMRC will investigate anyone who uses one.
Find out about the VAT Import One Stop Shop (IOSS) scheme and registering as an intermediary to report and pay VAT due to HMRC on behalf of your client.
How to get your trustee tax return, deadlines for submission, ways to pay and claiming repayments.
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).