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 rules for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.
Use the industrial euro conversion rates to work out Customs Duty.
List of gold coins considered as investment gold coins for VAT exemption as detailed in Group 15 to Schedule 9 of the VAT Act 1994 purposes.
Find out more information on expenses, payments and benefits that are non-taxable.
Find out about changes to the remittance basis rules from 6 April 2017.
Find out when and how to cancel your VAT registration.
Taxation charges and reliefs relating to individuals, companies and trustees who have entered into contracts with insurance companies
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
Guidance about how to determine whether someone must, or may voluntarily, register for VAT; the entity to be registered; and changes to the details held on the VAT Register.
Find out more about choosing to contact us by email, including the risks, and opting out of using email.
Theatre Tax Relief (TTR) is available from 1 September 2014. Your company will be entitled to claim TTR if it is a Theatrical Production Company and putting on a qualifying theatrical production. The production must meet the…
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
Find out about the treatment of Capital Gains Tax for land valuation, disposals and land leases including freehold and selling short leases.
What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.
How your charity or not-for-profit organisation can check if a fundraising event qualifies for VAT exemption.
How to deal with lump sum death benefit payments and what tax to deduct.
Check if you can use UK Carrier (UKC) Scheme authorisation to move consumer parcels from Great Britain to Northern Ireland.
Find out about the tax avoidance arrangements used by some umbrella companies.
Guidance for HMRC staff involved with cross-border exchange of information under the UK's international exchange agreements.
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
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).