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 supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.
What subcontractors in the building industry must do under the Construction Industry Scheme - registering, record keeping, applying for gross payment status and reporting business changes
How to pay a PAYE late payment or filing penalty, including payment methods, reference numbers, bank account details and deadlines.
Use these schedule spreadsheets to claim back tax through Gift Aid, Gift Aid Small Donations Scheme (GASDS) or other income using Charities Online.
Use the online form to complain about not being paid the National Minimum Wage, employment agencies, gangmasters or working hours.
Which small or 'trivial' benefits employers must pay tax and National Insurance on, and when to report them to HM Revenue and Customs (HMRC)
Your rights when bailiffs visit your home - entering your home, debts, complaining about private bailiffs, court bailiffs, civilian enforcement officers, certificated enforcement agents. Includes information from the withdra…
Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim.
You must declare £10,000 or more in cash, or the equivalent in another currency, if you take it between Great Britain and any other country.
When and how to pay tax if you get money from someone's pension pot after they die - including 'death in service' benefits
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
Authorise someone to deal with HMRC for you - how to appoint an agent, friend, relative or voluntary organisation.
Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
Personal pay and tax records you must keep to fill in a Self Assessment tax return: which records to keep, how long to keep records.
A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.
What to do when you disagree with a tax decision (HMRC1) - appealing against a decision, getting a review by HMRC and reasonable excuses.
Use supplementary pages SA105 to record UK property income on your SA100 Tax Return.
Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments.
Use supplementary pages SA102 to record employment income on your SA100 Tax Return.
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).