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 brief explains the VAT treatment of voluntary carbon credits from 1 September 2024, including the voluntary carbon credits that will be in the scope of the Terminal Markets Order.
Guidance on determining the liability of the supply of goods or services effected for a consideration
Use the SA303 form to apply to reduce your Self Assessment payments on account.
These Data Element Completion instructions relate to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for import purposes only.
This publication details the volume of customs declarations and number of businesses declaring international trade in goods in the calendar year 2023.
Find a list of codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates) in Data Element 2/3 (Appendix 5A).
Ask HMRC to confirm that you, or if you’re an employer, your employee pays only UK National Insurance contributions whilst working temporarily in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland.
Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.
How to manage a registered pension scheme if you're a scheme administrator.
Supplementary guidance on how to check tax calculations or work out the trading profits of a business for Self Assessment tax return.
Information about tax avoidance schemes, promoters, enablers and suppliers of these schemes.
Businesses must submit all export declarations through the Customs Declaration Service by 4 June.
Accounting Officer Assessment summaries for HMRC's major programmes and projects.
This sets out the main points from the HMRC Accounting Officer's Assessment of a major government programme.
Welcome to COG – process based guidance for compliance checks and assurance activity
Check the availability and any issues affecting the Help to Save service.
How HM Revenue & Customs works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes
Use form CA5403 to request a copy of your National Insurance number by post.
Interim guidance regarding Excise Assessments
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.