Guidance and regulation

How to download and access the HMRC app on a mobile device to get information about your tax, National Insurance, tax credits and benefits.

• From: HM Revenue & Customs
• Updated: 22 January 2024

Find and use tools and calculators that will help you work out your tax.

• From: HM Revenue & Customs
• Updated: 28 March 2024

Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.

• From: HM Revenue & Customs
• Updated: 12 September 2023

Get help to make a Time to Pay arrangement if you are an individual or business who owes a debt to HMRC.

• From: HM Revenue & Customs
• Updated: 4 November 2021

How to pay taxes, penalties and enquiry settlements if you cannot find instructions in other 'paying HMRC' guides, or if your payment reference starts with X.

• From: HM Revenue & Customs
• Updated: 20 January 2023

Find out if you need to pay Capital Gains Tax when you sell or give away cryptoassets (like cryptocurrency or bitcoin).

• From: HM Revenue & Customs
• Updated: 19 December 2018

Find recognised suppliers and software for Corporation Tax returns and supplementary pages.

• From: HM Revenue & Customs
• Updated: 14 November 2023

How to work out payments and when you should make them if your company’s annual taxable profits are between £1.5 million and £20 million.

• From: HM Revenue & Customs
• Updated: 28 February 2024

If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.

• From: HM Revenue & Customs
• Updated: 10 March 2023

From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.

• From: HM Revenue & Customs
• Updated: 1 March 2023

How to pay your Stamp Duty and the time it takes for payment to reach HMRC.

• From: HM Revenue & Customs
• Updated: 25 February 2022

How to pay Stamp Duty Land Tax, and how long it takes for your payment to reach HMRC.

• From: HM Revenue & Customs
• Updated: 29 January 2024

How HMRC uses debt enforcement powers, debt collection agencies and what happens if you live abroad when you do not pay your tax bill.

• From: HM Revenue & Customs
• Updated: 1 November 2023

Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.

• From: HM Revenue & Customs
• Updated: 11 December 2023

When and how to account for VAT when you transfer a business as a going concern (TOGC).

• From: HM Revenue & Customs
• Updated: 31 December 2020

Find out how to ask for authorisation, manage your client's account and how to send returns as an agent.

• From: HM Revenue & Customs
• Updated: 1 February 2023

Learn more about getting started with Self Assessment including registration, tax returns, tax bills and payments.

• From: HM Revenue & Customs
• Updated: 18 March 2024

How to pay what you owe if you've used the Customs Declaration Service to tell HMRC you've imported goods into the UK.

• From: HM Revenue & Customs
• Updated: 15 August 2023

Find out the fees you need to pay HMRC for anti-money laundering supervision, and how to pay them.

• From: HM Revenue & Customs
• Updated: 31 October 2022

Rates, allowances and limits for National Insurance.

• From: HM Revenue & Customs
• Updated: 6 April 2024