We use some essential cookies to make this website work.
We鈥檇 like to set additional cookies to understand how you use 天美影院, 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
This newsletter published by HMRC in June 2025 is to update stakeholders on the latest news about the public service pensions remedy.
Find out how Overseas Workday Relief (OWR) works and if your foreign earnings are exempt from UK tax before 6 April 2025.
How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.
Find out about the treatment of Capital Gains Tax for land valuation, disposals and land leases including freehold and selling short leases.
Get help to classify herbal medicines, vitamins, food preparations, supplements and tonics for import and export.
Report subsidy awards for Climate Change Levy to HMRC, using our online form.
Guidance on partial exemption and the Capital Goods Scheme
This notice explains how to register for Pillar 2 top-up taxes in the UK, what you'll need to provide, and how to notify HMRC of any reporting related changes.
Find out when and how to cancel your VAT registration.
Check if you can apply for an exemption from Making Tax Digital for VAT and submitting your VAT Returns using software.
Countries have their own rules about what goods you can bring in using an ATA Carnet. Check with the issuer in the country you鈥檙e exporting to.
Find out about a scheme used by individual landlords to avoid paying tax on their property income and reduce Capital Gains Tax and Inheritance Tax.
How product specific rules are used to identify the country of origin when importing or exporting between the UK and EU.
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for Goods Vehicle Movement Service (GVMS) ports (Appendix 16S).
Annexes to be used alongside HMRC guidance on the Non-Statutory Clearance Service.
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).
Find out about making an Other Interest return and the types of interest you should report.
Find out how to become a pension scheme administrator if you're an individual, partnership or business.
Use Construction Industry Scheme (CIS) form CIS304 to register a partnership as a subcontractor, apply for gross payment status, or both.
What to do if an employer ceases, becomes insolvent, takes over an existing business or makes employees redundant whilst paying Statutory Maternity Pay.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
To help us improve 天美影院, we鈥檇 like to know more about your visit today. .