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
Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
Learn more about off-payroll working rules (IR35) with email updates and recorded webinars.
Find out how to apply for VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles and the evidence you need to supply them.
Find information about paying National Insurance contributions for company directors in current and previous tax years.
Submit a full return if your company’s or group’s interest deductions and financing costs are restricted, or an abbreviated return if they are not.
Find out how to apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
What to do if an employer ceases, becomes insolvent, takes over an existing business or makes employees redundant whilst paying Statutory Maternity Pay.
How to apply for a refund if you pay too much Stamp Duty Reserve Tax (SDRT).
How changes and issues may affect the way you should file your Company Tax Return.
How to report chargeable event gains on life insurance policies, including details on the annual qualifying policy if you're an insurer.
Guidance about how to determine whether someone must, or may voluntarily, register for VAT; the entity to be registered; and changes to the details held on the VAT Register.
Use this service to check your files for formatting errors before submitting annual returns for employment related securities.
How to pay your annual tax on enveloped dwellings (ATED) and related Capital Gains Tax.
Find out about the HMRC Shares and Assets Valuations (SAV) team, how to get a Post Transaction Valuation Check and how to appeal a valuation.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Tax treaties and related documents between the UK and Hong Kong.
Newsletter 158, published by HMRC in April 2024 to update stakeholders on the latest news for pension schemes.
Find out about the benefits and facilities where special taxing rules apply.
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).