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 help with each question on the return and common reasons why your return may be rejected.
Find out when and how to use the VAT1 paper form to register a new or existing business or one you're taking over.
How to claim R&D expenditure credit (RDEC) for Corporation Tax relief on your company's R&D, if you’re a large company or small and medium-sized enterprise.
Draft forms to help software developers design payroll software.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Check the rates of duty for beer, cider, spirits, wine and other fermented products.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find help about filling in the Capital Gains Tax summary pages of your tax return when someone dies.
How the Valuation Office Agency calculates your rateable value for business rates.
Find out what the PAYE for Agents online service is for, what you can do in the service and how to do it.
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
Stamp Duty Land Tax applied to land transactions in the UK from 1 December 2003. Since 1 April 2018 it applies to land transactions in England and Northern Ireland only. Since April 2015 SDLT no longer applies to land tr…
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013.
Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.
Apply for a certificate to confirm you only pay UK National Insurance contributions when you're working in 2 or more countries in the UK, EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland.
Check if you have to pay the Stamp Duty Land Tax (SDLT) surcharge from 1 April 2021 for buyers of residential property in England and Northern Ireland who are not resident in the UK.
Find out the rules for transferring unused tax-free residence allowance to a surviving spouse or civil partner.
Rates, allowances and limits for Corporation Tax.
Guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
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).