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.
Tax treaties and related documents between the UK and India.
How companies and other concerns including partnerships, pension schemes and trusts, can claim Double Taxation Relief. Types of income covered by double taxation treaties.
Newsletter 179, published by HMRC in March 2026 to update stakeholders on the latest news for pension schemes.
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…
Find out about the Inheritance Tax deemed domicile rules which applied from 6 April 2017 to 5 April 2025.
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
Find out how to pay less tax as a charity and when to set up a subsidiary trading company.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out how to decide the VAT place of supply for services in the oil and gas sector.
Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013.
Find out if you’re a high value dealer and need to register with HMRC under the money laundering regulations.
Forms P60 (2025 to 2026) for PAYE software developers.
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
Contacting your regional Valuation Office for Council Tax and business (non-domestic) rates enquiries.
Find out what we expect from you if you represent or give advice to taxpayers.
Tax treaties and related documents between the UK and Italy.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
How to access the Income Record Viewer and use the digital handshake if you’re an agent to check your clients' pay and tax details, employment history and tax codes.
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).