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Report inheritance tax for excepted estates if a person has died on or before 31 December 2021.
Supplier declarations are where your UK supplier provides you with information needed to prove the origin of your goods for preferential rates of duty between the UK and other countries.
Find ISA managers approved by HMRC from October 2014.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re converting an existing building into a dwelling.
Find information on completing the UK property and other property sections of your Self Assessment tax return.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Use this guide to help you fill in the UK property pages of your Self Assessment tax return.
Find out more information on relocation expenses and benefits that qualify for exemption.
Find out how to report trading losses in your Self Assessment tax return.
Use the Self Assessment helpsheet to claim relief on dual residency, when there's a double taxation agreement between the UK and another country you live in.
Find a list of codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates) in Data Element 2/3 (Appendix 5A).
Tax treaties and related documents between the UK and Switzerland.
If you complete a Self Assessment tax return, you must use it to tell HMRC about your student or postgraduate loan deductions.
Find out how the ATA Carnet works, what to do at customs, and what happens if your goods are lost, destroyed or stolen.
What to do if you’re unable to raise the funds to pay Inheritance Tax.
Get your goods cleared by the National Clearance Hub when moving goods into, out of, or through the UK.
Find out how you should enter chargeable event gains from UK life insurance policies on your Self Assessment tax return.
July 2025 newsletter to update stakeholders on the latest news for tax-free savings.
Use the digital service to register for the Alcohol Wholesaler Registration Scheme (AWRS) or change an existing application or registration.
This manual concerns the tax treatment of cryptoassets
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