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
Check if your creative industry company qualifies as the production company for Corporation Tax reliefs or expenditure credits.
Find out if you can claim a Research and Development (R&D) tax credit for accounting periods beginning before 1 April 2024.
Find out when and how late submission penalties and late payment interest are charged and actions to take if you disagree.
Use the template or technical note to create your own template to tell HMRC of other non-tax advantaged shares and securities events.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
This guide explains the effects of the law and regulations covering the production, storage and accounting for duty on alcoholic products. It is intended for commercial producers, packagers, importers and exporters of alcoho…
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
Find out how to send an Employer Payment Summary if you're an employer using Basic PAYE Tools or if your commercial payroll software does not have this option.
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
Tax treaties and related documents between the UK and Italy.
Submit a notification and tell HMRC about a grant of an EMI share option — if you’re an employer.
Use form VAT50/51 to amend or remove an existing VAT group.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re converting an existing building into a dwelling.
Rates, allowances and limits for Corporation Tax.
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
What to do about tax and National Insurance if you pay an employee free of tax.
Find out information about employee incidentals overnight expenses for business travel.
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
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).