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
Find out when you can expect to receive a reply from HMRC to a query or request you've made.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Use the online service or postal form CF411 to apply for National Insurance Home Responsibilities Protection, or to transfer it from a spouse or partner.
Use the online service to update details of your trust, declare no changes, authorise an agent, get proof of registration or close a trust on the trust register.
Find out how to appeal an individual or partnership Self Assessment penalty.
Find and use tools and calculators that will help you work out your tax.
How to work out your adjusted net income and the circumstances when it can affect your tax liability.
Find out what commercial software you will need to report self-employment and property income to HMRC.
Use this service to claim tax relief on your personal pension and workplace pension scheme or change an existing claim.
Tell HMRC if you've left or intend to leave the UK and find out how to get relief or a repayment on UK Income Tax (P85).
Register your trust online if you’re a trustee.
Use these rates and allowances for Capital Gains Tax to work out your overall gains above your tax-free allowance, known as the annual exempt amount.
Use this tool to find out what the numbers and letters in your tax code mean and how much tax you will pay.
Use this calculator to work out employee National Insurance contributions for the current tax year, if you're an employee, employer, or a software developer.
How to claim back tax that HMRC owes you on a small pension lump sum that you've received in the current tax year (P53).
Guidance for sole traders, landlords, and agents to sign up early to use HMRC's new way to report self-employment and property income and expenses for the tax year 2025 to 2026. 
Find out how to get a certificate of residence as an individual, company or organisation so you do not get taxed twice on foreign income.
Use form SA1 to register for Self Assessment for any reason other than self-employment.
Use our online service to apply to pay voluntary National Insurance contributions for periods abroad.
Find out how tax on dividend income and interest from savings is worked out by HMRC.
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. .