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 tells you about old Self Assessment penalty rules and when they apply.
This guide gives information on Capital Gains Tax treatment (CGT) of Employee Shareholder (ES) shares.
Check the availability and any issues affecting the Inheritance Tax online service.
Tax treaties and related documents between the UK and Ivory Coast.
Tax treaties and related documents between the UK and Liechtenstein.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Tax treaties and related documents between the UK and Tunisia.
Tax treaties and related documents between the UK and Uruguay.
Find out what to do when investors want to close or cancel their Lifetime ISA.
Find out how to get shares valued by the HMRC Shares and Assets Valuation (SAV) team if you want to offer employees shares in exchange for certain employee rights.
Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establi…
Tax treaties and related documents between the UK and Armenia.
Tax treaties and related documents between the UK and Lebanon.
Find out how to complete a tax return for Lloyd's underwriters.
Tax treaties and related documents between the UK and Mongolia.
Tax treaties and related documents between the UK and Netherlands Antilles (Curacao,Sint Maarten and BES Islands).
Advice on what records you need to keep for tax purposes and how long you need to keep them.
Use this helpsheet to work out Foreign Tax Credit Relief for Capital Gains and how to complete the Trust and Estate tax return.
Tax treaties and related documents between the UK and the USSR.
The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
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).