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
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.
This tax information and impact note deals with the introduction of legislation to provide for submission of voluntary tax returns to be treated the same as those submitted following to a statutory notice to file.
Find out how much you'll need to pay if Digital Services Tax applies to your business.
Today the OTS has published a paper looking across the business lifecycle, recommending urgent work to simplify the business tax system and encourage growth.
All HMRC tax-related documents and other announcements for the Growth Plan 2022.
Use the IHT413 with form IHT400 if the deceased owned shares in a company, a business or part of a business - or an asset used in a business and you're deducting business relief.
Find out how to work out and report the value of the estate to HMRC.
Tax you pay and tax relief you get on contributions to your private pension - annual allowance, lifetime allowance, apply for individual protection
Find out what income you need to include in your tax credits claim or renewal.
Find statistical analyses of taxes paid by companies including Corporation Tax and, for companies extracting oil or gas from the North Sea, Petroleum Revenue Tax.
Find out how to apply for authority to give an employee foreign tax credit relief if you're a UK employer and you send an employee to work abroad.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
When penalties are charged for late or incorrect Stamp Duty Reserve Tax (SDRT) notices, and how these penalties are worked out.
Use form VAT1614C to revoke an option to tax land or buildings within the 6-month 'cooling off' period.
Use supplementary pages SA101 to record less common types of income, deductions and tax reliefs on your SA100 Tax Return.
As an employer, if you provide company cars or fuel for your employees' private use, you'll need to work out the taxable value so you can report this to HMRC
Use this guidance to create your products if you're a HMRC software developer or substitute form producer.
Use form FEU8 to apply for a reduced tax payment if you're a foreign performer and have engagements in the UK.
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).