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
Set up and run a business partnership - naming a partnership, registering with HMRC, partnership tax returns and legal responsibilities
Tax you pay and tax relief you get on contributions to your private pension - annual allowance, lifetime allowance, apply for individual protection
Changing an inheritance after death (a 'variation') and how it can affect amounts of Inheritance and Capital Gains tax due
When and how to pay tax if you get money from someone's pension pot after they die - including 'death in service' benefits
Wage slips must show any deductions and explain them - not everyone has the right to a payslip
Age-related tax allowance, calculating tax if you carry on working, National Insurance payments
What you have to do under the Construction Industry Scheme if you're a contractor - registering, filing returns, paying subcontractors and keeping records.
Blind Person's Allowance is an extra amount you can earn before paying tax - what you'll get, eligibility, how to apply and how to transfer your allowance
Reclaim Statutory Maternity, Paternity, Adoption, Parental Bereavement Pay and Shared Parental Pay, find out about Small Employers’ Relief and get help if you cannot afford payments.
Working out your Corporation Tax rate and getting reliefs and other deductions from your Corporation Tax bill
Which small or 'trivial' benefits employers must pay tax and National Insurance on, and when to report them to HM Revenue and Customs (HMRC)
How the death of your partner affects your benefits, tax and pension. What you can claim and who to tell about your change of circumstances.
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
Set up a Direct Debit payment with HMRC to pay your tax bill, including Self Assessment, PAYE, VAT and Corporation Tax
Charities can register online with HMRC and claim tax relief or get tax back on Gift Aid donations and bank interest, charitable purposes, registration
How VAT works, what VAT is charged on, VAT thresholds and VAT schemes.
Find out if you need to pay National Insurance in the UK or in the country you are working in abroad.
Employer guide to Statutory Paternity Pay or Leave - entitlement, eligibility, notice period, forms SC3 and SPP1, recover statutory pay.
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments.
Find software to file incorporations (registering a new company), changes to company details (such as directors and company secretaries) and mortgages and loan guarantees.
Do not 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).