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 on paying tax on foreign income and about residency, domicile and the remittance basis in the HMRC6.
Check the availability of the New Computerised Transit System (NCTS) online service.
Basic information about the tax and National Insurance contributions treatment of business travel by employees.
Find out how to complete the employment pages of your Self Assessment tax return if your employer provides living accommodation for you or your relations.
This notice gives guidance on Insurance Premium Tax (IPT), what it is, who it applies to and how to pay it.
Find out if you can claim the enhanced capital allowance relief on qualifying expenditure for plant and machinery in a UK Freeport or Investment Zone special tax site.
Find out if you qualify for Video Games Expenditure Credits for Corporation Tax and what you can claim.
Find a list of codes for the types of Government Department licences that can be declared for imports and exports in Data Element 2/3 (Appendix 5C).
Find the correct economic code to explain what you'll do with your goods under an inward processing authorisation.
The aim of the ECS handbook is to give you clear and comprehensive guidance on how to undertake your role within ECS. It will help you understand the legislation, how our policies work and how they should be applied. It will…
Find out about making an Other Interest return and the types of interest you should report.
Use Construction Industry Scheme (CIS) form CIS304 to register a partnership as a subcontractor, apply for gross payment status, or both.
How sellers of goods sent from abroad to customers in the UK should deal with UK VAT if the goods are returned to them.
The Tax-Free Childcare Technical Manual is a guide to the law relating to Tax-Free Childcare
A definition of tonnage tax, which types of ship qualify, how the tax is worked out and the rules it follows.
Find out about the treatment of debts, loans and securities for Capital Gains Tax.
Lifetime allowance (LTA) newsletter published by HMRC in March 2024 to update stakeholders on the latest news for pension schemes.
Find the measurement unit codes for Data Elements 2/3 and 4/4 when making a declaration to the Customs Declaration Service (Appendix 20).
Forms P60 (2024 to 2025) for PAYE software developers.
Find out if you must notify HMRC about an uncertain amount of Corporation Tax, Income Tax (including PAYE) or VAT if you’re a large business.
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).