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
Tax treaties and related documents between the UK and Ukraine.
How to apply for a reduced rate of withholding tax, and work out the tax due on worldwide earnings.
Check when you can include and remove life insurance policies from an investor's account if you're an ISA manager.
Find out about ongoing and closed tax policy consultations.
Find out how to value your farm stock for Self Assessment purposes.
Tax treaties and related documents between the UK and Pakistan.
Find out how you should manage Lifetime ISAs including payments, transfers and withdrawals.
Tax treaties and related documents between the UK and Czech Republic.
Use these booklets to manually calculate contributions for employees who must pay National Insurance.
Check this list of approved payers for non-UK resident entertainers and find out if you need to deduct withholding tax.
Tax treaties and related documents between the UK and Austria.
Use this helpsheet to understand how chattels are treated for Capital Gains Tax and how to calculate gains or losses.
What you need to do after getting a letter from HMRC following a correction to your National Insurance contributions after 6 November 2022.
Tax treaties and related documents between the UK and the British Virgin Islands.
Find out if income from a trust or settlement, occurring or paid to someone else, is treated as the settlor’s income (Self Assessment helpsheet HS270).
Find out how to claim on special rules and reliefs that may apply if you prepare your accounts on an accruals basis.
Use this list to find a Child Trust Fund account provider authorised by HMRC.
This factsheet contains information about the increased penalty percentage HMRC may charge when your return is more than 12 months late.
Tax treaties and related documents between the UK and Monaco.
Tax treaties and related documents between the UK and Russia.
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).