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Guidance on changes to the remittance basis.
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.
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 Algeria.
Find information about tax and National Insurance contributions for MPs and ministers.
Tax treaties and related documents between the UK and Uzbekistan.
Tax treaties and related documents between the UK and Mongolia.
Apply to be an approved Lifetime Individual Savings Account (LISA) manager, or check the status of your application.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
What information you need to provide and how to make an annual return.
Reporting and paying tax on payments received for use of image rights, including payments made to an image rights company.
Approved promoters, agents and merchandisers in the middleman scheme for non-resident rock and pop entertainers.
Guidance for bodies seeking accreditation under the Community Investment Tax Relief (CITR) scheme.
Get help if you’re a tax agent or adviser who has clients with capital allowances for plant and machinery to declare on Self Assessment and Company Tax returns.
Tax treaties and related documents between the UK and Kosovo.
Tax treaties and related documents between the UK and Netherlands Antilles (Curacao,Sint Maarten and BES Islands).
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
Draft guidance on a new exemption for low value benefits in kind ('trivial BiKs') to be included in the Employment Income Manual (EIM).
Use this technical documentation for trust and estate returns if you’re a software developer working with the Self Assessment Online service.
Tax treaties and related documents between the UK and Brunei.
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