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
Lifetime allowance (LTA) newsletter published by HMRC in March 2024 to update stakeholders on the latest news for pension schemes.
Get help if you’re a tax agent or adviser who has clients with capital or revenue expenditure to declare on Self Assessment and Company Tax Returns.
Tax treaties and related documents between the UK and Japan.
How to migrate from the Pension Schemes Online service to the Managing Pensions Schemes service and manage and view your pension schemes.
Use the online service to sign up your client voluntarily for Making Tax Digital for Income Tax if you’re an agent.
Check the availability and any issues affecting the trusts and estates registration service.
Tax treaties and related documents between the UK and Israel.
Make a voluntary disclosure of any unpaid tax if you have income or gains from cryptoassets, including exchange tokens, NFT’s and utility tokens.
Tax treaties and related documents between the UK and Cyprus.
Tax treaties and related documents between the UK and Guernsey.
Tax treaties and related documents between the UK and China.
If you’re a legal representative, find out the information you need to tell HMRC to calculate the lump sum death benefit charge.
How spouses and civil partners of armed forces personnel posted overseas can fill gaps in their National Insurance record.
The independent review of the disguised remuneration loan charge has now concluded and the government has published its response.
Tax treaties and related documents between the UK and Malaysia.
Find out which investments qualify for Innovative Finance Individuals Savings Accounts (ISAs).
Find out about the Accrued Income Scheme and how to work out your accrued income profits or losses.
Find out about transferring Lifetime ISAs to a new Lifetime ISA manager or another type of ISA.
How to claim relief on a Self Assessment tax return if you donate to charity through Gift Aid, Payroll Giving or gifts of shares, securities, land or buildings.
Tax treaties and related documents between the UK and Taiwan.
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).