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
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
How to use the Trade Tariff tool or get help to classify your goods, so you pay the right amount of Customs Duty and import VAT.
Find the rates and allowances for Income Tax including the previous 3 tax years.
Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.
Use this form to apply for transfer of residence (ToR) relief when moving or returning to the UK.
The guide to VAT rules and procedures.
UK businesses registered for VAT that are claiming a VAT refund in another country can ask HMRC for a certificate of status to confirm they are trading in the UK.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Register for the Goods Vehicle Movement Service to get your goods through customs if you move goods through a border location in the UK that uses the Goods Vehicle Movement Service.
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
Work out how much annual allowance you get for your pension savings for 2016 to 2017 and each later tax year.
Use form CA5403 to request a copy of your National Insurance number by post.
Use this online service to tell HMRC about income or gains that you have not declared from previous tax years.
Check if you have to pay the higher rates of Stamp Duty Land Tax (SDLT) when you buy a residential property in England or Northern Ireland.
Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
How to claim back tax that HMRC owes you on a small pension lump sum that you've received in the current tax year (P53).
When and how you need to report disposals of UK property or land to HMRC and pay Capital Gains Tax if you're not a resident in the UK.
Find out if Inheritance Tax is due on assets transferred in or out of a trust and on certain trusts at each 10 year anniversary.
How to calculate your employee's Statutory Sick Pay if you cannot use the GOV.UK calculator.
Sign in, manage and use your online account to receive payments from parents.
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).