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
Operators of betting and gaming pools need to work out how the different gambling duties apply to amounts they take out of their pools.
This factsheet is about the penalties HMRC will charge if you do not file your monthly returns on time.
Tax treaties and related documents between the UK and Falkland Islands.
Tax treaties and related documents between the UK and Morocco.
Find out if you can make a late claim if you’ve missed the deadline and how to do this. You can also check guidance for the scheme.
Tax treaties and related documents between the UK and Georgia.
Tax treaties and related documents between the UK and Armenia.
Information about when an employer can operate a National Insurance contributions (NICs) only scheme and reporting the payroll.
How to register, make changes to your registration, view your account and submit returns online
This helpsheet is about HMRC's voluntary arrangements service which helps and supports businesses in temporary financial difficulties.
Find out how to apply to operate as a registered consignor of excise goods.
Find out if you can claim a Soft Drinks Industry Levy credit for exported drinks, and what evidence you need to get and keep.
Tax treaties and related documents between the UK and Bangladesh.
Tax treaties and related documents between the UK and Estonia.
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.
Find out if you can use the Excise Payment Security System when paying the duty due on excise goods released for consumption in the UK.
Use this template to send details of members dividends if you receive a statutory notice from HMRC.
Draft guidance on the annual allowance transitional rules that apply from Budget Day along with a brief overview of the tapered annual allowance.
Find out what Tax Information Exchange Agreements (TIEAs) are and when they come into effect.
CT600 V3 (2024) and V2 (2009) RIM artefacts for Corporation Tax software developers.
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).