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
Details of the standard and higher rates of Insurance Premium Tax payable.
Find out when HMRC may ask for a deposit or bond if you're an employer or trader.
Find out how to register for Corporation Tax if you are a non-UK resident company dealing in or developing UK land or property.
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.
How to pay General Betting, Pool Betting or Remote Gaming Duty, and how long it takes for your payment to reach HMRC.
Find recognised software suppliers that provide internet filing enabled software for Excise Movement and Control System (EMCS).
Check examples to help you calculate your employee's wages, National Insurance contributions and pension contributions if you're claiming through the Coronavirus Job Retention Scheme.
Use these materials to communicate with your members, clients, and customers about changes to VAT interest charges, late submission and late payment penalties from January 2023.
Approved methods and forms of electronic communication for sending Corporation Tax information online and paying electronically that apply from 4 January 2011.
This bulletin clarifies how to find and which payment reference numbers to use when making dividend payments to HMRC.
This bulletin explains how to make sure tax and National Insurance payments for former employees on an insolvent entity are recorded and allocated correctly.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Find out about assessments, interest charges and penalties for incorrect returns and late payments and how to appeal.
Find out HMRC's view on dual representation, and the approaches to take to lower the risk of tax non-compliance.
Check the availability and any issues affecting the Self Assessment payment plan service.
You were able to get a payment deferral or deregister if you were a business with an annual fee due between 1 May and 30 September 2020.
Excise Duty rates for bingo, the National Lottery, amusement machines and general betting.
How to complete supplementary pages CT600N and what information you need to include.
Check the availability and any issues affecting the Employers PAYE payment plan service.
This bulletin explains the process you should follow if there is a disagreement with a HMRC tax decision or debt amount.
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 and requires JavaScript).