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 about different rules for entitlement that affect some employment types, including agency workers, directors and educational workers.
How to manage a registered pension scheme if you're a scheme administrator.
Use this online service (VAT126) to claim back VAT if you're exempt from it as a local authority, academy, public body or eligible charity.
Check the rates of duty for beer, cider, spirits, wine and other fermented products.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.
Find out how your business tax account can help you manage all your business taxes online from one sign in.
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
Find out how to account for VAT on entertainment provided by your business.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
How to get VAT relief if you’re buying goods because of your disability.
Find out about the type of losses your company can offset against profits in future accounting periods.
Draft forms to help software developers design payroll software.
Use the CO2 emissions ready reckoners to work out the percentage benefit for petrol powered and hybrid powered company cars.
Use this service to manage your client's details for VAT, if you’re a tax agent.
Find out about late payment penalties and how to appeal if you're an employer.
Find examples to help landlords avoid common mistakes when working out and reporting income and profit from renting out a property.
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
Guidance on eligibility, how to claim, connected companies, charities, care and support workers and single-director companies.
Find out how to apply Stamp Duty Land Tax (SDLT) when there are multiple sales or transfers between the same buyer and seller.
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).