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 this service to get a pension scheme member’s Guaranteed Minimum Pension (GMP) calculation.
When and how to include overlap relief in your 2023 to 2024 tax return if you have transition profit.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Check the HMRC list of professional bodies to see if you can claim tax relief on your fees or subscriptions.
Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.
How to pay taxes, penalties and enquiry settlements to HMRC if you cannot find instructions in other 'paying HMRC' guides, or if your payment reference starts with X.
Find out how to get copies of your duty deferment statements.
Find recognised suppliers and software for Corporation Tax returns and supplementary pages.
Use form NRL1 if you are an individual non-resident landlord who wants to apply to receive UK rental income with no UK tax deducted.
If your pension savings are more than your annual allowance, carry forward unused annual allowances from previous years.
Find out if you have to pay Stamp Duty Land Tax (SDLT) on transfers of land or property depending on type of transfer, your marital status and other factors.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Find out how to sign up to Tax-Free Childcare and get a childcare provider account to receive payments from parents using Tax-Free Childcare.
How to work out payments and when you should make them if your company’s annual taxable profits are between £1.5 million and £20 million.
Find out the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.
Use the service to apply to register for money laundering supervision, update a registration or to manage your account.
How to pay Stamp Duty Land Tax, and how long it takes for your payment to reach HMRC.
Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).
Find out how the scheme works, including issuing shares and raising money, and how to submit your compliance statement.
Use this form to report Capital Gains Tax on UK property or land, if you cannot use our online service.
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).