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
How to apply to HMRC for statutory and non-statutory clearances or approvals for transactions, and where to send applications.
Find the interest rates that apply on late or early payments across all tax regimes.
Check if the Let Property Campaign applies to you and find out how to make a disclosure to HMRC for unpaid tax.
If you’re an agent, use HMRC’s service dashboard to check current processing times and service levels for post and online requests.
Get guidance from HMRC if you're a tax agent or an adviser
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Find approved final versions of form P45 for PAYE software developers.
Tell HMRC about changes to your contact details and anti-money laundering supervision details as a tax agent.
Find out rates and allowances for pension schemes for the 2025 to 2026 tax year.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
If both the UK and another country charge Inheritance Tax, you could avoid or reclaim the tax through a double taxation convention.
Find out how to register for Corporation Tax as a club, co-operative or other unincorporated association.
Find out when and how HMRC may penalise you if you fail to register for VAT at the right time, and your rights to appeal against the penalty.
Find out what we expect from you if you represent or give advice to taxpayers.
How to use the Non-Statutory Clearance Service offered by HMRC for all customers and their advisers.
This factsheet contains information about the penalties HMRC may charge where there has been a failure to notify.
Learn more about your responsibilities if you're running a small business including registration, tax returns, record keeping, tax bills and payments.
Check if your company qualifies for Theatre Tax Relief for Corporation Tax and what you can claim.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re converting an existing building into a dwelling.
Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.
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. .