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
Information about moving to, living or retiring in the USA – including visas, working, healthcare and driving.
Use form US-Individual 2002 to apply for relief at source or to claim repayment of UK Income Tax.
Employment Appeal Tribunal Judgment of Lord Fairley on 21 January 2026.
FCDO travel advice for USA. Includes safety and security, insurance, entry requirements and legal differences.
Use Form US-Company UK-REIT (SI 2002 Number 2848) to claim repayment of UK Income Tax deducted from property income dividends paid by UK Real Estate Investment Trusts.
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
Find out about group and divisional VAT registration and the forms you should use to apply.
What company benefits you pay tax on - including company cars, low-interest loans and accommodation, and what company benefits are tax-free, such as childcare
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
Using our Find and update company information service to follow companies and search company information for free.
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).