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
The current list of people who deliberately got their tax affairs wrong.
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
Use inward processing to delay or reduce import duties or VAT on goods that you process or repair.
Check when to make a return, types of interest to report, and how to categorise participants. Find out how to deal with different types of accounts and ownership.
Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf on your clients.
Find out how to move your goods from inward processing into free circulation, another special procedure or re-export.
Trust Registration Service Manual
Tax treaties and related documents between the UK and Australia.
Disposable vapes will be banned in the UK as part of ambitious government plans to tackle the rise in youth vaping and protect children’s health.
First published during the 2022 to 2024 Sunak Conservative government
Find out how to contact HMRC to help you get a commodity code and what information you’ll need to send us.
How to access the Income Record Viewer and use the digital handshake if you’re an agent to check your clients pay and tax details, employment history and tax codes.
Give subcontractors a statement to break down payments and deductions for the Construction Industry Scheme (CIS).
Calculate contributions for employees who must pay National Insurance for current and previous tax years.
Further detail on the arrangements giving effect to the Windsor Framework.
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
Historic Income tax and National Insurance rates and allowances.
HMRC Indexation Allowance rates from 1 January 2015 to December 2017 to calculate the chargeable gains of companies or organisations.
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).