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
Use this list to see if a business holds Authorised Economic Operator status with HMRC.
Find a list of document status codes for Data Element 2/3 of the Customs Declaration Service (Appendix 5B).
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
Find out about the customs value and using the valuation methods if you’re an importer or clearing agent.
Use these rates and thresholds for the 2018 to 2019 tax year to run payroll or if you pay your employees expenses and benefits.
This guidance will provide you with the necessary background to determine whether a supply is treated for VAT purposes as a supply of financial services, and whether that supply then falls to be exempt or taxable.
Find out how to register for Corporation Tax if you are a non-UK resident company who has sold, gifted or transferred ownership of UK property or land.
Find out what information you may be asked for by your account provider and how that information is shared.
Find out if you qualify for Corporation Tax Film Tax Relief and what you can claim.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
Find out how a non-UK resident company trading in the UK through a dependent agent permanent establishment (DAPE) would register for Corporation Tax .
Use the Customs Declaration Service to claim back import duty and VAT on damaged imports, or form C&E1179 for Customs Handling of Import and Export Freight (CHIEF).
Find out how to complete and submit a return using the HMRC spreadsheet or electronic flat text file (EFTF).
Find out what information you must send with a transfer of funds if you’re a payment service provider.
What you need to do when paying sick pay to an employee who’s pregnant, in legal custody, in a trade dispute, has overpaid or underpaid, or earns below the Lower Earnings Limit.
Use this form if HMRC has sent you a P11D(b) and you have not awarded taxable benefits and expenses to employees.
Use postal form CIS305 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
Submit a report to HMRC if you're a 'relevant person’ and have identified a discrepancy with a trust as part of your money laundering obligations.
Find out how the Conditional Exemption Tax Incentive scheme works and what may qualify for relief.
This manual has recently been restructured. A destination table showing the previous and new references is at PM100100 below.
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).