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
Transitional issues associated with the pension changes that came into force on 27 March 2014.
Draft guidance on a new exemption for low value benefits in kind ('trivial BiKs') to be included in the Employment Income Manual (EIM).
Apply to support your clients with their tax responsibilities and get quicker access to HMRC services on their behalf.
Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.
Overview of the legislation required to implement the provisions set out in Making Tax Digital: Bringing Business Tax into the Digital Age.
How to claim a refund in the current tax year on a death benefit lump sum payment.
This treaty was presented to Parliament in April 2023.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
Responses to points raised about the Tax Agreement between the UK and Switzerland which came into force on 1 January 2013.
Use the GAAR Advisory Panel opinion on miscellaneous income loss and the creation of losses using mirroring forward contracts to help you recognise abusive tax arrangements.
This documents explains the arrangements between the Welsh Government and DWP on applying Welsh rates of Income Tax for benefit claims.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
List of the taxes a company (or permanent establishment) claiming exemption must be subject to in a Member State.
This overview highlights the main Summer budget 2015 announcements made by the Chancellor.
How to claim a refund in the current tax year on a pension death benefit lump sum payment if you've stopped working.
How to claim a refund in the current tax year on a pension death benefit lump sum payment you recently had which used up all your funds.
Lists the countries concerned, together with the types of companies which may claim under the Directive.
This technical note sets out how various aspects of the Income Tax regime will interact with Scottish Income Tax powers.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
The Extra-Statutory Concession to ‘theatre angels’ is to be withdrawn from 31 March 2017.
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).