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 how to fill in the Partnership Tax Return for partnerships that operate partly overseas or where one or more partners are not resident in the UK.
Use form NRL3 if you are a trustee of a non-resident trust that wants to apply to receive UK rental income with no UK tax deducted.
Tax treaties and related documents between the UK and Bangladesh.
Tax treaties and related documents between the UK and Barbados.
Get help if you’re a tax agent or adviser who has clients with private and personal expenditure to declare on Self Assessment tax returns.
Find out what relief is available when transferring your business and assets in exchange for shares.
Find out how to send annual returns if you're an ISA manager.
Tax treaties and related documents between the UK and Morocco.
Find out how partnerships are treated for Capital Gains Tax when completing your Self Assessment tax return.
Tax treaties and related documents between the UK and Sri Lanka.
Find out about changes to the cleansing mixed funds rules from 6 April 2017.
Tax treaties and related documents between the UK and Kuwait.
Tax treaties and related documents between the UK and Latvia.
Tax treaties and related documents between the UK and the Slovak Republic.
This helpsheet gives information about capital gains and the Venture Capital Trust (VCT) Scheme for investors.
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.
Tax treaties and related documents between the UK and Albania.
Get help to declare on Self Assessment tax returns if you’re a tax agent or adviser who has clients with Capital Gains Tax for land and buildings.
Use this technical documentation for trust and estate returns if you’re a software developer working with the Self Assessment online service.
This guidance explains how the Fraud and Avoidance section of the Specialist Investigations directorate of HM Revenue and Customs carry out investigations.
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).