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 Annual Tax on Enveloped Dwellings (ATED), what you need to pay and how to appoint an agent or adviser to act on your behalf.
Use postal form CIS301 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
Find a list of offshore funds that have applied for and been approved as reporting funds.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
Find out what the Self Assessment for Agents online service is for, what you can do in the service and how to do it.
How to apply for and check protections from the reductions in lifetime allowance.
Find out when and how to use the VAT1 paper form to register a new or existing business or one you're taking over.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
Get help to make a Time to Pay arrangement if you are an individual or business who owes a debt to HMRC.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
Find out what records you must keep and how to keep them if you're registered for VAT.
If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).
Use this form if you've received a letter or email from HMRC asking you to send details to support your VAT repayment claim.
If you're a close company or a tax agent, find out how to claim relief for loans that have been repaid, released, or written off.
Check if you have to pay the Stamp Duty Land Tax (SDLT) surcharge from 1 April 2021 for buyers of residential property in England and Northern Ireland who are not resident in the UK.
Check for free and paid-for software recognised by HMRC that you can use to report PAYE information online.
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).