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
Read the Non-resident Landlords Scheme (NRLS) guidance notes for information about operating the NRLS if you’re a letting agent or tenant.
Woodlands may be eligible for certain tax reliefs and exemptions, depending on the type of woodland and its purpose.
Find out about the HMRC Shares and Assets Valuations (SAV) team, how to get a Post Transaction Valuation Check and how to appeal a valuation.
Find out about penalties HMRC may charge if you're a trustee and you fail to register or to maintain details of a trust.
Find out what records you must keep about trusts for tax purposes, who can access your information, and what to do if your records are lost or destroyed.
Tax treaties and related documents between the UK and Hong Kong.
What information needs to be on ISA application forms if you're an ISA manager.
Tax treaties and related documents between the UK and Sweden.
Tax treaties and related documents between the UK and Singapore.
How to claim a refund in the current tax year on a death benefit lump sum payment.
Find out about first time residential purchases with funds from a Lifetime Individual Savings Account (ISA) if you’re a conveyancer.
Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.
Check if you should pay National Insurance in the UK or social security contributions in the EU, Gibraltar Iceland, Liechtenstein, Norway, or Switzerland.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
Find out about paying tax on the remittance basis if you're a UK resident who has foreign income and gains but do not live in the UK.
Find out about changes to the remittance basis rules from 6 April 2017.
Tax treaties and related documents between the UK and Greece.
Tax treaties and related documents between the UK and Brazil.
Find out about the treatment of Capital Gains Tax for land valuation, disposals and land leases including freehold and selling short leases.
Check how your annual allowance could have been affected by the public service pensions remedy (also known as McCloud).
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).