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
This series contains statistics on the tax-advantaged employee share schemes. This publication was originally scheduled for a June 2023 publication but was delayed owing to a data issue that was identified as part of HMRC’s …
This series looks at monthly property transactions completed in the UK with value of £40,000 or above.
Information on the different types of relief for companies that work on R&D, how to find out if you can claim and what to do before you make a claim.
International tax issues including the principles of double taxation relief and an introduction to double taxation agreements
Check the availability and any issues affecting the Get an agent reference number for PAYE for Agents service.
Appeals, Reviews and Tribunals Guidance
Check for free and paid-for software recognised by HMRC that you can use to report PAYE information online.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other gui…
Apply for UK Carrier (UKC) Scheme authorisation to move consumer parcels from Great Britain to Northern Ireland.
How to move goods, in parcels or large letters, between Great Britain (England, Scotland and Wales) and Northern Ireland.
Check if you can use UK Carrier (UKC) Scheme authorisation to move consumer parcels from Great Britain to Northern Ireland.
Find out about ongoing and closed tax policy consultations.
Check the availability and any issues affecting the Making Tax Digital for Income Tax service.
Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).
Find ISA managers approved by HMRC from October 2014.
Supplementary guidance on how to check tax calculations or work out the trading profits of a business for Self Assessment 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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.