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 out whether you need to pay UK tax on foreign income - residence and ‘non-dom’ status, tax returns, claiming relief if you’re taxed twice (including certificates of residence)
How to prepare a Company Tax Return for your limited company or unincorporated association - deadlines, corrections and penalties
Minimum working age and pay for children, how to apply for performance licences and what local council bylaws say about employing children, paying someone over 16
Download HMRC's free payroll software Basic PAYE Tools
Use this form to apply for letters of administration to manage the estate of the person who has died if they have not left a will.
Use form SC3 if you're an employee, become a birth parent and need to apply to your employer for Statutory Paternity Pay (SPP) and Leave.
Get free, confidential and independent advice on dealing with debt problems across the UK - telephone, fax, opening hours, website
Use supplementary pages SA103S to record self-employment income on your SA100 tax return if your annual business turnover was below the VAT threshold for the tax year.
You might be able to get Income Tax back or pay less tax if you make maintenance payments to an ex-spouse or civil partner.
Claim up to £10,500 off your employer's National Insurance (NI), who is eligible, how to claim using your payroll software.
How to pay your voluntary Class 3 National Insurance contributions - online, Direct Debit, bank transfer, cheque.
What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.
What to do if you go to work or retire abroad - sending HMRC a P85 or tax return, paying National Insurance and claiming benefits, visiting the UK after you've left
Use supplementary pages SA105 to record UK property income on your SA100 Tax Return.
Flat Rate VAT scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme.
Your rights when bailiffs visit your home - entering your home, debts, complaining about private bailiffs, court bailiffs, civilian enforcement officers, certificated enforcement agents. Includes information from the withdra…
Use supplementary pages SA106 to record foreign income and gains on your SA100 Tax Return.
Let the Child Benefit Office know that your child is staying in approved education or training after the age of 16 using the CH297 online service.
How to pay Inheritance Tax: get a reference number, payment methods, use the deceased's bank account, National Savings and Investments, government stock, yearly instalments.
Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
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).