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
Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.
Find out about group and divisional VAT registration and the forms you should use to apply.
Learn more about your responsibilities if you're running a small business including registration, tax returns, record keeping, tax bills and payments.
Check customs rules for private individuals who travel to the UK from another country in a pleasure craft
Find out the different ways you can get client authorisation including the digital handshake, Online Agent Authorisation service, paper forms and through your client's business tax account.
Tax and reporting rules for employers providing long-service awards
Find out how to give or view an authority to use deferment, guarantee or cash account to import goods.
What to do if a transfer of shares is exempt from Stamp Duty and how you can claim a relief.
Use this service if you’re a haulier, freight forwarder or driver to tell HMRC in advance that you're attending an inland border facility.
Apply to find out if your employee needs to continue paying UK National Insurance contributions while they work temporarily in the EU, Norway, Iceland, Switzerland or Liechtenstein.
An introduction to corporate finance legislation covering loan relationships, foreign exchange (FOREX) and derivative contracts
Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.
Find out if you can get VAT relief if you're having building work done in your home related to your disability.
Register for Annual Tax on Enveloped Dwellings (ATED) service to submit your returns online.
Check how to register and file your Self Assessment tax return, apply to reduce payments and find information on keeping records.
Register your client’s estate online if you’re a tax agent or adviser.
Call HMRC if you're having problems using the Help to Save service
Use your duty deferment account to delay paying most duties and import VAT.
Use form P11D WS4 if you're an employer and need to work out the cash equivalent of providing loans to an employee.
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).