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 pay Machine Games Duty: payment reference number, online, Bacs or CHAPS, Direct Debit, cheque or your bank.
Use supplementary pages SA107 to record income you received from a trust, settlement or deceased person's estate on your SA100 tax return.
Use form IHT30 to apply for a clearance certificate, showing you have paid all the Inheritance Tax due.
Use this form to get the valuation of an asset checked by the HMRC Shares and Assets Valuations (SAV) team.
Use form IHT38 to claim relief if you're liable for Inheritance Tax on the value of land or buildings that were part of the deceased's estate if you sell the land or buildings at a loss.
Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
Apply to HMRC for permission to opt to tax land or buildings for VAT purposes using form VAT1614H.
Complain about the Child Benefit Office - online complaint form, complaints address and telephone number
Tax and reporting rules for employers covering public transport expenses for employees
Use form SSP2 if you're an employer and need to record details of an employee's sickness absences for Statutory Sick Pay (SSP).
Update your payroll records when an employee reaches State Pension age so they stop paying National Insurance
Use form CA5603 to find out when you should make voluntary Class 3 National Insurance contribution payments, how to apply to make a payment and how to pay.
Your employee can take Shared Parental Leave (SPL) if they're eligible and they or their partner ends their maternity or adoption leave early - eligibility, entitlement, starting SPL, splitting blocks of leave and record…
Tax and reporting rules for employers providing food and groceries for employees
Use these guidance notes to help you complete confirmation form C1 and return of estate information form C5 if the deceased died on or after 1 September 2006.
Delay paying Capital Gains Tax (CGT) if you transfer your business to a limited company in return for shares, check if you're eligible, let HMRC know if you do not want to claim Incorporation Relief (sometimes called …
Tax and reporting rules for assets bought, sold or given
Tax and reporting rules for employers covering the cost of personal expenses on overnight business trips
Use form IHT217 with form IHT205 (or C5 (2006) in Scotland) to claim a transfer of unused nil rate band if the estate is an excepted estate and the whole of the nil rate band is available to transfer.
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. .