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
Find out about changes to Corporation Tax relief on goodwill and relevant assets if you're a business or tax agent.
The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement.
Use the Self Assessment helpsheet to claim relief on dual residency, when there's a double taxation agreement between the UK and another country you live in.
This factsheet tells you about penalties for inaccuracies in a return or other document.
Get help to classify various types of vehicles such as mobility scooters, dumpers and utility vehicles, all-terrain vehicles and e-bikes for import and export.
Check if the Let Property Campaign applies to you and find out how to make a disclosure to HMRC for unpaid tax.
Group Payment Arrangements let groups of companies save money by making joint payments of Corporation Tax.
If you pay Annual Tax on Enveloped Dwellings, you must pay Capital Gains Tax when you sell the property up to 5 April 2019, or Corporation Tax from 6 April 2019.
The Government and the EU have agreed the Windsor Framework. This includes future changes to the current arrangements for sending parcels from Great Britain to Northern Ireland.
What to do when you think HMRC has not acted on information - the ‘extra-statutory concession’ (ESC A19).
Find out how and when to report suspicious activity to the National Crime Agency or HMRC.
Guidance for staff working through PAYE processes for individuals and employers. HMRC is currently reviewing this guidance. If you have any comments or feedback, please email: hmrcmanualsteam@hmrc.gov.uk
Get step by step help on using Basic PAYE Tools, including how to send your final payroll report and amending or correcting details.
Guidance and forms covering trusts and estates. Including how to work out what's taxable, register and manage your details.
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).