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
When an employee leaves or retires, update your payroll, give the employee a P45.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Capital Gains Tax if you're a non-resident selling a UK home: when you get a tax relief called Private Residence Relief, how to tell HMRC you've sold the property, how to work out your gain
Paying tax if you come back to the UK after living abroad - tax status, temporary residence, tax if you return to the UK within 5 years, tax returns, National Insurance
Where you can work, your rights, healthcare, tax and National Insurance payments.
Tax and reporting rules for employers providing medical or dental treatment and insurance
Making someone bankrupt is one way to recover money owed to you – bankruptcy petition fees and download a guide to creditor bankruptcy petitions
Use the employment history consent form to let HM Revenue and Customs (HMRC) exchange and disclose information with your solicitor.
Use this form with IHT400 if the deceased received or had made arrangements to get a pension other than the State Pension.
Tax and reporting rules for employers providing meals for employees and directors
Register as a ‘trusted helper’ to manage tax online for a friend or relative, or call HMRC for someone else
Use form P11D WS2 and P11D WS2b if you're an employer and need to work out the cash equivalent of providing car and fuel benefit to an employee.
Unincorporated associations are organisations set up through an agreement between a group of people who come together for a reason other than to make a profit
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.
Use the IHT407 with form IHT400 to give details about the deceased's household and personal goods.
Welsh rates of Income Tax, what it's paid on, who pays it, how to work out your main home.
Use form IHT436 to claim to transfer any unused residence nil rate band (RNRB).
Find out what help you can get to help you manage your debts.
Apply to find out if your employee needs to continue paying UK National Insurance contributions while they work temporarily in the EU, Norway, Iceland, Switzerland or Liechtenstein.
How to claim Corporation Tax relief when your limited company donates money, land, property or shares to charity
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).