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 what you need to do to prepare for the closure of the online service to file your accounts and Company Tax Return.
Guidance on eligibility, how to claim, connected companies, charities, care and support workers and single-director companies.
Use Construction Industry Scheme (CIS) form CIS305 to register a company as a subcontractor, apply for gross payment status, or both.
Find out about sending a Stamp Duty Land Tax (SDLT) return, late filing penalties, amending a return and applying for a refund.
How to get personal information that HMRC holds about you.
Check recent contacts from HMRC to help you decide if a suspicious email, phone call, text or letter could be a scam.
Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).
Stamp Duty Land Tax rates for certain corporate bodies.
Find recognised suppliers and software for Corporation Tax returns and supplementary pages.
Check a list of recent letters from HMRC to help you decide if a letter you've received is a scam.
How to pay Stamp Duty Land Tax, and how long it takes for your payment to reach HMRC.
Find out which taxes you might need to register for as a sole trader and the rules you'll need to follow.
Rates, allowances and limits for National Insurance.
Check and amend your pension lifetime allowance protection.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out about Stamp Duty Land Tax rates on residential and non-residential land or property purchased between 1 December 2003 and 31 March 2025.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
How to work out payments and when you should make them if your company’s annual taxable profits are between £1.5 million and £20 million.
Find out about HMRC's data protection policy and procedures.
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).