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
How to use a risk-based approach to carry out compulsory risk assessments of your business.
How to apply for or renew a Double Taxation Treaty Passport and how to tell HMRC about passported loans, for overseas lenders and UK borrowers.
What you need to do if your member has protected their allowances and this entitles them to both a higher lump sum allowance and lump sum death benefit allowance.
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.
Learn more about getting started as an employer or running a small business including registration, payroll, tax returns, tax bills and payments.
How to complete the Capital Gains Tax summary of your tax return for share and security schemes.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
Tax treaties and related documents between the UK and Germany.
Find out about the VAT liability of insurance transactions and insurance related services.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
Approved final version of form P46 (Pen) for PAYE software developers.
Find out why HMRC may contact you if your tax code changes due to a change in employment.
VAT registered businesses can use this list to determine if VAT can be reclaimed as input tax on particular makes and models of car derived vans and combi vans.
Find guidance on customs procedure codes used for import, export and box 37.
Find out how to change and remove authorisation from an agent acting on your behalf.
Get your goods cleared by the National Clearance Hub when moving goods into, out of, or through the UK.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Definition of capital allowances, how allowances are made and how to claim
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
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).