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
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
How to manage a registered pension scheme if you're a scheme administrator.
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.
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.
Check the rates of duty for beer, cider, spirits, wine and other fermented products.
Use this service to dispute an employer PAYE charge and ask HMRC for help to find the payroll error and fix the problem.
Find out how GOV.UK One Login will apply to you and when you can expect to start using it.
How and when to use paper form VAT1 to register a new or existing business, or one you're taking over.
How to get VAT relief if you’re buying goods because of your disability.
Get step by step help to run your payroll and change payroll details using Basic PAYE Tools.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
Find out about Stamp Duty Land Tax (SDLT) on leasehold properties.
Check if you need to submit a claim notification form before you claim R&D Corporation Tax relief, what information you’ll need to provide and how to send it.
Find out about Stamp Duty Land Tax rates on residential and non-residential land or property purchased between 1 December 2003 and 31 March 2025.
Guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
Find out what records you must keep and how to keep them if you're registered for VAT.
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).