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 form NRL2 if you're a non-resident company landlord who wants to receive UK rental income without deduction of UK tax.
Check if an investor qualifies for an ISA and what to do when an investor dies.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
How spouses and civil partners of armed forces personnel posted overseas can fill gaps in their National Insurance record.
Find out what records you must keep about trusts for tax purposes, who can access your information, and what to do if your records are lost or destroyed.
Find out if you’ve made a profit on approved mileage allowance payments claimed as a volunteer driver and need to pay tax.
Find out about penalties HMRC may charge if you're a trustee and you fail to register or to maintain details of a trust.
Find out how the Conditional Exemption Tax Incentive scheme works and what may qualify for relief.
Use this calculator to help you work out an estimated market value of guaranteed annuity payments when valuing assets of the deceased’s estate.
Tax treaties and related documents between the UK and Hong Kong.
Tax treaties and related documents between the UK and Brazil.
Find out about Extra-Statutory Concessions for matters formerly administered by the Inland Revenue.
Check customs rules for private individuals who leave the UK in their pleasure craft and travel to other countries.
Find out how Income Tax and National Insurance contributions apply when you receive cryptoassets (like cryptocurrency or bitcoin).
Tax treaties and related documents between the UK and Jersey.
Find out what details you need to provide to any services you use to buy, sell, transfer or exchange cryptoassets, like bitcoin or NFTs.
Find out how to claim Income Tax relief under the Enterprise Investment Scheme.
Apply to convert the Class 3 National Insurance contributions you paid while you worked abroad to Class 2 contributions.
How to work out your taxable income from UK savings and investments if you’re not resident in the UK.
Find out if you need an agent services account (ASA), an agent reference number and advanced electronic signature to receive Income Tax or PAYE repayments for other people.
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).