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 the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
Stamp Duty Land Tax applied to land transactions in the UK from 1 December 2003. Since 1 April 2018 it applies to land transactions in England and Northern Ireland only. Since April 2015 SDLT no longer applies to land tr…
Submit a return (EX46) to declare duty on beer, and declare other movements in and out of your registered premises.
Use this service to tell HMRC about exports that were not notified through the Customs Declaration Service (CDS), when they arrived or left the UK port.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Learn more about your responsibilities if you're running a small business including registration, tax returns, record keeping, tax bills and payments.
Find out what to do if you experience a problem whilst submitting a declaration using the Customs Declaration Service.
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017.
Check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest.
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
Tax treaties and related documents between the UK and Spain.
Get help to classify electrical equipment such as communication equipment, cameras, and their parts and accessories.
If you're an agent, find out how to get an agent code for the Corporation Tax or Self Assessment online services for agents.
Find out how much Stamp Duty Land Tax (SDLT) to pay when you buy property through a shared ownership scheme.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Check if you should pay National Insurance in the UK or social security contributions in the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland.
Find out how to work out and make PAYE deductions for employees who come to work in the UK.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Use inward processing to delay or reduce import duties or VAT on goods that you process or repair.
Call or write to HMRC about Self Assessment or PAYE if you’re authorised to act as an agent or tax adviser for your client.
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).