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
Tax treaties and related documents between the UK and Liechtenstein.
Tables showing the method used to produce the Local Housing Allowance rates in accordance with statute.
Guidance for employers providing share based payments to former employees.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
How to pay Intrastat penalties and the time it takes for payment to reach HMRC.
Understand how you can pay tonnage tax if you manage your ships from the UK and they weigh 100 tons or more.
This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
Tax treaties and related documents between the UK and Lithuania.
List of stock exchanges recognised by HMRC under section 1005 Income Tax Act (ITA).
What happens when HMRC investigates your VAT affairs under the Civil Evasion Penalty Notice 730 procedure. For investigations started before 31 January 2012.
This guide gives information on Capital Gains Tax treatment (CGT) of Employee Shareholder (ES) shares.
Draft Statutory Instrument: The Financial Services Act 2021 (Prudential Regulation of Credit Institutions and Investment Firms) (Consequential Amendments and Miscellaneous Provisions) Regulations 2022
Find out about assessments, interest charges and penalties for incorrect returns and late payments and how to appeal.
Find out about the verification checks and what to expect during a visit if you have applied for verification and paid your fee for the Scheme.
This publication advises on relief for Stamp Duty Land Tax (SDLT) available where land transactions take place between members of a group.
This factsheet provides information about checks relating to Excise Duty.
Use this guide for information on penalties if you send in your Land Transaction return late and how to appeal against those penalties.
When employers can claim tax relief on their contributions to an employee’s overseas pensions scheme.
How to complete supplementary pages CT600H and what information you need to include.
Find out about Agents Strategy and the digital services HM Revenue and Customs are introducing for agents.
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).