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 changes announced at Spring Budget 2023, as well as forthcoming changes to end of year return templates.
Find out about the non-discretionary share schemes call for evidence.
Tax treaties and related documents between the UK and Malawi.
Codes to be used to complete the location of goods (Box 30).
Find out how to complete and send your Aggregates Levy return and correct any errors.
Find out about temporary changes to the destruction of spoilt beer, cider, wine or made-wine if you're a brewer, cider producer, wine maker or publican.
Find out about the criminal offences relating to offshore income, assets and activities and what can happen if you're convicted.
Action to take when paying Adoption Pay in certain circumstances, including employee becomes sick, leaves, dies, is awarded a pay rise, or the child dies.
Tax and duties HM Revenue and Customs (HMRC) can ask for a security on, how long they can keep it and what to do if you disagree.
Find out about unauthorised unit trusts, how to apply to HM Revenue and Customs (HMRC) for exempt status and annual filing rules.
Find out if you need to register for VAT jointly or as an individual when you buy, let or develop land with another taxable person.
This document provides guidance for ISA investors on reinstating compensation in an ISA and payments outside the annual ISA subscription limit.
Get guidance from HMRC if you’re a tax agent or an adviser.
This guidance explains what might happen to your entitlement to benefits if you buy shares through a Share Incentive Plan.
The PAYE recognition for payroll software developers page is for software developers who've completed development and testing and want to apply for PAYE recognition.
This factsheet explains the checks on tax affairs when HMRC visits a business premises unannounced.
Find out about the changes to trust protections and the Capital Gains Tax rules from 6 April 2017.
Find out how to get shares valued by the HMRC Shares and Assets Valuation (SAV) team if you want to offer employees shares in exchange for certain employee rights.
Tax treaties and related documents between the UK and Barbados.
The forms and guidance notes are for appeals to the 2017 rating list for business rates (also known as non-domestic rates) and authorising an agent in Wales.
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).