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 about the Community Investment Tax Relief scheme if you invest in accredited community development finance institutions.
Use Self Assessment software to help you populate your client's Self Assessment tax return if you're a tax agent or adviser.
Find out about the treatment of debts, loans and securities for Capital Gains Tax.
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.
Use this helpsheet to understand how chattels are treated for Capital Gains Tax and how to calculate gains or losses.
Find out how Capital Gains Tax is chargeable on capital payments and how to complete the capital gains summary of your tax return.
Find out how to claim on special rules and reliefs that may apply if you prepare your accounts on an accruals basis.
Use this helpsheet to fill in a Trust and Estate tax return.
Find information about your tax return if you have more than one business.
Find information that will help you decide if you have taxable capital gains as a settlor of a non-resident trust.
Find out about tax reliefs on qualifying loans and alternative finance arrangements.
When you may need to make a change to your Self Assessment tax return for SEISS payments, and how to do it.
If you received Horizon Shortfall Scheme (HSS) compensation between 6 April 2022 and 5 April 2023, you can get support about your Self Assessment tax return.
Get help if you’re a tax agent or adviser who has clients with Income Tax losses to declare on Self Assessment tax returns.
Use this helpsheet to understand tax rules on non-resident entertainers and sportspersons.
Use this helpsheet to understand tax equalisation and prepare tax returns for tax equalised individuals.
Find out how gains and income arising to UK investors from an interest in an offshore fund are taxed.
Advice on what records you need to keep for tax purposes and how long you need to keep them.
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).