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
Guidance on the meaning of business for VAT purposes and how it applies in the operation of the tax
Tax treaties and related documents between the UK and Belgium.
If you pay Annual Tax on Enveloped Dwellings, you must pay Capital Gains Tax when you sell the property up to 5 April 2019, or Corporation Tax from 6 April 2019.
This guidance will provide you with the necessary background to determine whether a supply is treated for VAT purposes as a supply of financial services, and whether that supply then falls to be exempt or taxable.
How your charity or not-for-profit organisation can check if a fundraising event qualifies for VAT exemption.
Tax treaties and related documents between the UK and Norway.
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
Get help classifying computers, inkjet and toner cartridges and their components.
Find out how to report changes to your details. You can withdraw your application to register or cancel your registration for anti-money laundering supervision.
Calculate the number of quarters when Inheritance Tax is due when assets have not been held in a trust for a full 10-year period.
The prohibitions and restrictions on the import of animal furs and skins into the UK and the export of salmon and trout.
Use the Customs Handling of Import and Export Freight (CHIEF) service to apply. Individuals must use print and post forms C285 (CHIEF) or C&E1179 (CHIEF).
How to pay Plastic Packaging Tax, and how long it takes for your payment to reach HMRC.
Inward processing allows private individuals and traders to suspend customs duty and import VAT on goods that they import from outside the UK.
Find out about the special tax rules that give extra tax relief for travel by some employees who work abroad, or come from abroad to work in the UK.
How to check service levels, access forums, contact HMRC, raise complaints or issues and what to tell HMRC if your tax agent business is changing.
How to access your new Making Tax Digital for Income Tax service and dedicated support. 
Tax treaties and related documents between the UK and Brazil.
Find out how to claim Income Tax relief under the Enterprise Investment Scheme.
Find information on completing the foreign income sections of your Self Assessment tax return.
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. .