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
Guide to licensing procedure and other restrictions for export of controlled dual-use items, software and technology, goods for torture and radioactive sources.
Information about moving to, living or retiring in the USA – including visas, working, healthcare and driving.
Controls on the brokering of goods that could be used as parts or accessories for weapons of mass destruction and need an export licence.
How to apply for a clinical trial including eligibility, phases, model IMPDs, costs and how to make changes to your application.
Check what a paid agent can do on your behalf. How you authorise the agent depends on the tax, and you may need to use paper form 64-8 or an online service.
What you need to tell HMRC if you’re a tax agent and your business is changing in some way.
Find out what to do if your agent asks you to authorise them using a link.
How companies and other concerns including partnerships, pension schemes and trusts, can claim Double Taxation Relief. Types of income covered by double taxation treaties.
How to change or remove authorisation online or by phone.
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).