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
How to work out and claim Corporation Tax relief on trading losses.
How to pay what you owe if you've used the Customs Declaration Service to tell HMRC you've imported goods into the UK.
Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.
Find out how the new Customs Declaration Service cash account works, when it can be used and what type of customs charges you can pay.
How to report profit on your Self Assessment tax return from 2023 to 2024 if your accounting year does not end on or between 31 March to 5 April.
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.
How HMRC uses debt enforcement powers, debt collection agencies and what happens if you live abroad when you do not pay your tax bill.
If you're using the Goods Vehicle Movement Service, find out what you must do if you are a carrier and need to check if a goods movement reference is valid and if goods can be moved.
Find out what the Self Assessment for Agents online service is for, what you can do in the service and how to do it.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse…
Create an agent services account (ASA) for your tax agent firm to use certain HMRC services.
Find out about Annual Tax on Enveloped Dwellings (ATED), what you need to pay and how to appoint an agent or adviser to act on your behalf.
Find a list of offshore funds that have applied for and been approved as reporting funds.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
Use postal form CIS301 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
Get help to make a Time to Pay arrangement if you are an individual or business who owes a debt to HMRC.
If you're a close company or a tax agent, find out how to claim relief for loans that have been repaid, released, or written off.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
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).