We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, 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
Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.
Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.
If you've been sent a letter or asked by HMRC, use this form to send evidence of your personal details.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Licensing authorities must confirm a tax check has been completed by applicants renewing taxi driver, private hire and scrap metal licences, or applying for a licence held with another authority.
Register your client’s trust online if you’re a tax agent or adviser.
How to manage a registered pension scheme if you're a scheme administrator.
Claim the residence nil rate band (RNRB) against the estate of someone who has died using form IHT435.
Check the availability and any issues affecting the Basic PAYE Tools (BPT) online service.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
Find out when transactions involving land and buildings are exempt from VAT.
Use this calculator to work out the adjustment for your Self Assessment tax return for disposals of assets on or after 30 October 2024 where the rates changed.
Apply for a certificate to confirm that you only need to pay UK National Insurance contributions if you're a self-employed individual working temporarily in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Swi…
When an Individual Savings Account (ISA) can be closed, and how to void or repair an ISA if you're an ISA manager.
You must provide information on flexible access, pension savings, relevant benefit crystallisation events, lump sum death benefits and overseas transfers.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Tax treaties and related documents between the UK and USA.
Find out how the Valuation Office Agency (VOA) calculates rateable values for business rates.
Check the rates of duty for beer, cider, spirits, wine and other fermented products.
Find out the different ways you can get client authorisation including the digital handshake, Online Agent Authorisation service, paper forms and through your client's business tax account.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).