We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use ÌìÃÀÓ°Ôº, 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
Tell HMRC if you've left or intend to leave the UK and find out how to get relief or a repayment on UK Income Tax (P85).
Use this form to apply for transfer of residence (ToR) relief when moving or returning to the UK.
Use these rates and allowances for Capital Gains Tax to work out your overall gains above your tax-free allowance, known as the annual exempt amount.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out how to get a certificate of residence as an individual, company or organisation so you do not get taxed twice on foreign income.
Use the PAYE tax calculator to work out how much Income Tax an employee needs to pay, in a pay period that is in the current tax year.
Use our online service to apply to pay voluntary National Insurance contributions for periods abroad.
Use form SA1 to register for Self Assessment for any reason other than self-employment.
Use this calculator to work out employee National Insurance contributions for the current tax year, if you're an employee, employer, or a software developer.
Use this list to check if you can claim a fixed amount of tax relief (also known as 'flat rate expenses') for your work expenses if you're an employee.
How to claim a refund in the current tax year on an overpayment of tax when you've flexibly accessed part of your pension pot.
Use this tool to find out what the numbers and letters in your tax code mean and how much tax you will pay.
Find out how tax on dividend income and interest from savings is worked out by HMRC.
What you need to do if you've submitted a declaration using the Customs Declaration Service and need to send supporting documents or respond to HMRC queries.
If you’re eligible, you can claim Income Tax relief on your job expenses by post using form P87.
Off-payroll working rules for clients, workers (contractors) and their intermediaries.
Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.
How to claim back tax that HMRC owes you on a small pension lump sum that you've received in the current tax year (P53).
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Guidance for sole traders, landlords, and agents to sign up early to use HMRC's new way to report self-employment and property income and expenses for the tax year 2025 to 2026. 
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve ÌìÃÀÓ°Ôº, we’d like to know more about your visit today. .