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
Use form IHT100 and supplementary pages D31 to D40 to tell HMRC about chargeable events when Inheritance Tax is payable on a trust or gift.
Draft forms to help software developers design payroll software.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).
Unincorporated associations are organisations set up through an agreement between a group of people who come together for a reason other than to make a profit
Prove the origin of your goods if you’re trading with a country that has a trade agreement with the UK, or is covered by the Developing Countries Trading Scheme.
Use the IHT406 with form IHT400 to give details of any National Savings and Investments, Premium Bonds, bank or building society accounts that the deceased held in their sole name that were in credit at the date of death.
Check if you can get compensation if you’ve been unable to access Tax-Free Childcare or free childcare for working parents due to technical issues.
Use the IHT402 with form IHT400 to transfer any unused nil rate band from the deceased spouse or civil partner to the deceased's estate.
Check the rates of duty for beer, cider, spirits, wine and other fermented products.
How to pay a PAYE Settlement Agreement (PSA), including payment methods, reference numbers, bank details and deadlines.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Tell HMRC if you stop employing people, cancel your PAYE scheme, report a temporary gap in paying staff
Find help about filling in the Capital Gains Tax summary pages of your tax return when someone dies.
What personal possessions (chattels) you need to pay Capital Gains Tax (CGT) on, how to work out your gain
Check if you need to follow HMRC's rules for Making Tax Digital for VAT and find software.
Call or write to HMRC to register for the Non-resident Landlord (NRL) scheme or for help if you live outside the UK but have rental property there
International tax issues including the principles of double taxation relief and an introduction to double taxation agreements
Find out what the PAYE for Agents online service is for, what you can do in the service and how to do it.
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
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).