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 if Inheritance Tax is due on assets transferred in or out of a trust and on certain trusts at each 10 year anniversary.
Find out about annual tax-free allowances for property or trading income and if you qualify.
If Income Tax has been deducted from your savings and investments, get a refund using form R40.
Find out what information you need to send HMRC before you make a claim for R&D Corporation Tax relief.
The guide to VAT rules and procedures.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Use this service to correct your tax position if you have been affected by the public service pensions remedy (also known as McCloud).
Use this online service to tell HMRC about income or gains that you have not declared from previous tax years.
Find out if you have to pay Stamp Duty Land Tax (SDLT) on transfers of land or property depending on type of transfer, your marital status and other factors.
If your pension savings are more than your annual allowance, carry forward unused annual allowances from previous years.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
UK businesses registered for VAT that are claiming a VAT refund in another country can ask HMRC for a certificate of status to confirm they are trading in the UK.
Sign in, manage and use your online account to receive payments from parents.
Ask HMRC to review your Tax-Free Childcare or free childcare for working parents application if you disagree with a decision that you are not eligible.
Find out about tax relief available when you sell or dispose of your main home.
Check how the government calculates and spends your Income Tax and National Insurance contributions within your Annual Tax Summary.
Register for the Goods Vehicle Movement Service to get your goods through customs if you move goods through a border location in the UK that uses the Goods Vehicle Movement Service.
Check a list of recent phone contacts from HMRC to help you decide if a phone call you've received is a scam.
Get authorised to declare goods you bring into Northern Ireland 'not at risk’ of moving to the EU, using the Simplified Processes for Internal Market Movements from Great Britain to Northern Ireland.
How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.
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 and requires JavaScript).