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 you can zero rate VAT for advertisements and goods used for the collection of donations.
Find out about detailed Pay As You Earn (PAYE) and National Insurance contributions for current and previous years if you're an employer.
Find out which countries have reciprocal social security agreements with the UK for National Insurance and benefit entitlement.
Find out which services and goods relating to welfare are exempt from VAT, and if welfare services and goods that you provide can be exempt from VAT.
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
How you can use relief at source to claim tax relief back on pension scheme contributions.
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.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
Tax treaties and related documents between the UK and Germany.
How transactions between connected companies should be priced for UK tax purposes.
Find out when and how late submission penalties and late payment interest are charged and actions to take if you disagree.
Find out about changes to the rules and extra checks you’ll need to make to see if you can still claim.
Find out if you're an employment intermediary and what you need to do to make sure your worker's tax and National Insurance is paid correctly.
Find out how to pay less tax as a charity and when to set up a subsidiary trading company.
Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and innovations.
What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
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).