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
Get guidance from HMRC if you're a tax agent or an adviser
Use this guide to help you fill in the UK property pages of your Self Assessment tax return.
Find out how to add a team member to your business tax account and give them access to a tax, duty or scheme.
Find out the rules for claiming Business Asset Disposal Relief which reduces the amount of Capital Gains Tax on a disposal of qualifying business assets on or after 6 April 2008.
Find out how to move your goods from inward processing into free circulation, another special procedure or re-export.
Find out when and how late submission penalties and late payment interest are charged and actions to take if you disagree.
Find out information about employee incidentals overnight expenses for business travel.
Find out about detailed Pay As You Earn (PAYE) and National Insurance contributions for current and previous years if you're an employer.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
Report inheritance tax for excepted estates if a person has died on or before 31 December 2021.
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.
Check if you can and how to apply for a repayment if you’re a non-residential purchaser of property in England and Northern Ireland.
The aim of the Compliance Handbook is to give you clear and comprehensive guidance to help you and external customers understand and apply the penalties and compliance powers introduced by FA 2007 to FA 2013. The guidance …
Find out how to contact HMRC to help you get a commodity code and what information you’ll need to send us.
Find the interest rates that apply on late or early payments across all tax regimes.
Check the availability and any issues affecting the Customs Declaration Service.
Find out about more information for the use of pooled cars or vans.
Check a list of software developers who can provide Customs Declaration Service and Customs Handling of Import and Export Freight (CHIEF) software.
Find out about the different simplified declarations for imports and what you need to do to get authorisation to use them.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
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).