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
Guidance on the changes to the ‘generally accepted accounting practice’ (GAAP) used to prepare financial statements.
Find out if you need to pay tax on income from goods or services traded online.
Find guidance about Income Tax and National Insurance contributions for the NHS widening access training scheme (WATS) if you are an NHS employee or employer.
See examples of tax errors individual landlords letting out residential property in the UK or abroad make.
Get help if you’re a tax agent or adviser who has clients with Income Tax losses to declare on Self Assessment tax returns.
Lifetime allowance newsletter published by HMRC in December 2023 to update stakeholders on the latest news for pension schemes.
If you had unauthorised payments to your pension in the remedy period, find out how the public service pensions remedy (known as McCloud) could have affected these.
Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.
Find out about changes to the cleansing mixed funds rules from 6 April 2017.
Lifetime allowance newsletter published by HMRC in March 2023 to update stakeholders on the latest news for pension schemes.
Find out whether you'll be a Welsh taxpayer if you move to or from Wales, have more than one home or have no home.
This guide gives information on Capital Gains Tax treatment (CGT) of Employee Shareholder (ES) shares.
This introductory tax guide is intended for businesses looking at employee ownership for the first time, rather than professional advisers.
Find out about Extra-Statutory Concessions for matters formerly administered by the Inland Revenue.
Posters, help cards and text for staff intranets to help inform your employees on how to claim tax relief on money they have spent as part of their employment.
This note contains final guidance for a new Income Tax relief for irrecoverable peer-to-peer loans to help people understand how to apply this tax relief.
This guide gives details on the Income Tax treatment of Employee Shareholder shares.
Find out how much Income Tax and National Insurance contributions to pay on sporting testimonial income.
This treaty was presented to Parliament March 2019.
Guidance for employers on the main tax issues regarding employees leaving the company or selling shares to their employer.
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).