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
Current VAT rates - standard 20% and rates for reduced rate and zero-rated items
What subcontractors in the building industry must do under the Construction Industry Scheme - registering, record keeping, applying for gross payment status and reporting business changes
Use this form to file your Company Tax Return by post if you cannot file it online, or if you want to amend a return you've already submitted.
Tax you pay and tax relief you get on contributions to your private pension - annual allowance, lifetime allowance, apply for individual protection
Who's entitled to the minimum wage, what's included when working out the minimum wage, and what happens if there's a dispute.
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.
Which small or 'trivial' benefits employers must pay tax and National Insurance on, and when to report them to HM Revenue and Customs (HMRC)
A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.
Wage slips must show any deductions and explain them - not everyone has the right to a payslip
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)
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
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.
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.
Personal pay and tax records you must keep to fill in a Self Assessment tax return: which records to keep, how long to keep records.
How to bring goods into the UK from any country, including how much tax and duty you’ll need to pay and whether you need to get a licence or certificate.
Use these schedule spreadsheets to claim back tax through Gift Aid, Gift Aid Small Donations Scheme (GASDS) or other income using Charities Online.
Sign in to use the Notification of Vehicle Arrivals (NOVA) service
Set up a Direct Debit payment with HMRC to pay your tax bill, including Self Assessment, PAYE, VAT and Corporation Tax
Married Couple's Allowance could reduce your tax bill each year you're married or in a civil partnership if one of you was born before before 6 April 1935
Working out your Corporation Tax rate and getting reliefs and other deductions from your Corporation Tax bill
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).