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
This factsheet contains information about the increased penalty percentage HMRC may charge when your return is more than 12 months late.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Tax treaties and related documents between the UK and Monaco.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.
Check if you qualify for a refund of Income Tax and National Insurance contributions paid, or a waiver of payments being made, in settlement of disguised remuneration scheme use.
If you're a software developer, use the HMRC Developer Hub to learn about and integrate your applications with our RESTful APIs.
Guidance for insolvency practitioners to help their clients restructure their company’s finances using a debt restructuring scheme or plan.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Find out how to apply for authority to give an employee foreign tax credit relief if you're a UK employer and you send an employee to work abroad.
If you don't file your return, HM Revenue and Customs (HMRC) will estimate how much Corporation Tax to pay. This is called 'determination'.
Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Find out what to do if an agency or umbrella company offers to reduce your tax liability and increase your take home pay.
How to register and use the online Notification of Vehicle Arrivals (NOVA) service for agents.
These factsheets are about employment status, a term HMRC uses to decide if a worker is employed or self-employed.
Find recognised software suppliers that provide internet filing enabled software for Excise Movement and Control System (EMCS).
Get help if you’re a tax agent or adviser who has clients with directors' loan accounts to declare on Company Tax Returns.
Use this template (FAC-01) to send information about fees and commissions if you receive a statutory notice from HMRC.
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
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).