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Find out the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.
Use this form to work out interest and penalties for tax years ending 5 April 2006 to 5 April 2024.
Find out if you need to declare income from selling personal possessions, goods or services online, creating online content or renting out property using digital platforms.
Learn more about getting started with Self Assessment including registration, tax returns, tax bills and payments.
Find out how all childminders can continue to get tax relief for wear and tear, household costs, food and drink, and other business expenses, following changes announced at Budget 2025.
How to update your details online if you have started with a new employer and you think your tax code is wrong.
Use this form to report Capital Gains Tax on UK property or land, if you cannot use our online service.
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
How main and supporting agents can help sole traders and landlords manage Making Tax Digital for Income Tax.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
When and how to report disposals of UK property or land to HMRC and pay Capital Gains Tax if you're not a resident in the UK.
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
Apply for a certificate to confirm you only pay UK National Insurance contributions when you're working in 2 or more countries in the UK, EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland.
Find out about the Statutory Residence Test (SRT) and how it may apply to your circumstances.
Find information on completing the self-employment section of your Self Assessment tax return.
How you'll be paid, what you’ll be paid, and how to check your pay when you’re employed by an umbrella company as a temporary worker.
Find out about the foreign income and gains (FIG) regime which replaced the remittance basis on 6 April 2025.
Find information on reporting income from pensions, pensions savings tax charges and claiming relief on pension contributions on your Self Assessment tax return.
Rates, allowances and limits for National Insurance.
Find out about the Rent a Room Scheme if you're a trader, owner occupier or tenant.
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