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
Create an agent services account (ASA) for your tax agent firm to use certain HMRC services.
Find out about the Statutory Residence Test (SRT) and how it may apply to your circumstances.
If Income Tax has been deducted from your savings and investments, get a refund using form R40.
Use this form to work out interest and penalties for tax years ending 5 April 2006 to 5 April 2024.
Find out which taxes you might need to register for as a sole trader and the rules you'll need to follow.
How to claim a refund in the current tax year if you've stopped working, have flexibly accessed and emptied your pension pot, and have a P45 from your pension provider.
Find out the fees you need to pay HMRC for anti-money laundering supervision, and how to pay them.
Register for Self Assessment and Class 2 National Insurance when you've joined a partnership using form SA401.
Find out about HMRC's data protection policy and procedures.
How to pay your Stamp Duty, and how long it takes for your payment to reach HMRC.
Use this service to correct your tax position if you have been affected by the public service pensions remedy (also known as McCloud).
Use this form if HMRC has sent you a P11D(b) and you have not awarded taxable benefits and expenses to employees.
How to report expenses and benefits you provide to employees or directors.
See how to work out the tax relief for individual landlords and assess the impact of the finance cost restriction from 6 April 2017.
How to get VAT relief if you’re buying goods because of your disability.
Find out which country’s VAT rules to use when supplying services abroad.
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.
How and when you can apply zero-rated VAT to exported goods.
How to carry out checks on your business and customers, and what records you must keep to prevent money laundering.
How to work out payments and when you should make them if your company’s annual taxable profits are between £1.5 million and £20 million.
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. .