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
Action to take when paying Adoption Pay in certain circumstances, including employee becomes sick, leaves, dies, is awarded a pay rise, or the child dies.
Find out about unauthorised unit trusts, how to apply to HM Revenue and Customs (HMRC) for exempt status and annual filing rules.
Find out if you need to register for VAT jointly or as an individual when you buy, let or develop land with another taxable person.
This guidance explains what might happen to your entitlement to benefits if you buy shares through a Share Incentive Plan.
The PAYE recognition for payroll software developers page is for software developers who've completed development and testing and want to apply for PAYE recognition.
This factsheet explains the checks on tax affairs when HMRC visits a business premises unannounced.
This newsletter is published by HMRC in July 2020 to update stakeholders on the latest news for pension schemes.
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.
Tax treaties and related documents between the UK and Barbados.
Find out about the legal definitions of biofuel products, excise duty rates and the roles and responsibilities of producers, and in some cases, users of these products before 1 April 2022.
Tax treaties and related documents between the UK and North Macedonia.
Use these materials to communicate with your members, clients and customers about changes to the off-payroll working rules (IR35) from April 2021.
Consultative draft guidance for pension providers about the tax changes to Section 615 schemes from 6 April 2017.
If you’re a pension scheme administrator of a public service pension scheme, check how the public service pensions remedy (also known as McCloud) could affect you.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
Find out how to pay if you are registered to pay Digital Services Tax.
When and why HM Revenue and Customs (HMRC) might check an SDRT transaction and what the possible outcomes could be.
This factsheet gives information about compliance checks and penalties under the Alcohol Wholesaler Registration Scheme.
This notice explains the Raw Tobacco Approval Scheme.
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).