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 out when and how to register for VAT.
How to apply for or renew a Double Taxation Treaty Passport and how to tell HMRC about passported loans, for overseas lenders and UK borrowers.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Use Self Assessment helpsheet HS252 to help you fill in the capital allowances boxes on your tax return.
How transactions between connected companies should be priced for UK tax purposes.
Use this service to get your import VAT statements and certificates, manage your payment accounts, and manage or view authorities all in one place.
Tax treaties and related documents between the UK and Australia.
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
Use these tables to manually calculate free pay for codes with the suffix L, M, N or T (not NT) and to work out additional pay for codes with prefix K.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
Find out how to add a team member to your business tax account and give them access to a tax, duty or scheme.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
See the Indexation Allowance rates for 2017, to calculate the chargeable gains of companies or organisations.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and innovations.
Approved final version of form P46 (Pen) for PAYE software developers.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
Use this guide to help you complete the pension savings tax charges and taxable lump sums from overseas pension schemes.
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).