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 the scheme works, including issuing shares and raising money and how to submit a compliance statement.
Find out if you need to update your VAT Return, make the correction online or use the VAT652 form to notify HMRC about errors.
If you're an education provider, check if and when you need to register for VAT to prepare for VAT being chargeable on school and boarding fees.
Find recognised suppliers and software for Corporation Tax returns and supplementary pages.
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activities.
How to report expenses and benefits you provide to employees or directors.
How to account for VAT on vehicles and fuel you use for your business.
How and when you can apply zero-rated VAT to exported goods.
Check the final amounts of import VAT and duty due online if you make declarations using the Customs Declaration Service.
Find out which country’s VAT rules to use when supplying services abroad.
How to work out your transition profit for the 2023 to 2024 tax year if you are affected by Basis Period Reform.
How to pay Stamp Duty Land Tax, and how long it takes for your payment to reach HMRC.
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
Tax treaties and related documents between the UK and USA.
If you build, buy or lease a structure and all construction contracts were signed on or after 29 October 2018, you may be able to claim tax relief.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out when transactions involving land and buildings are exempt from VAT.
How to work out and claim Corporation Tax relief on trading losses.
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).