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
Find out how to claim Business Asset Roll-over Relief.
Find out when investments can be withdrawn and how to close or void a Junior ISA.
Use the online service to sign up your client voluntarily for Making Tax Digital for Income Tax if you’re an agent.
Find out how to value stocks and shares of someone who has died. How you value them depends on whether they are 'listed' or 'unlisted'.
If you've been sent a letter from HMRC, apply for a refund of Class 1 National Insurance contributions using form CA4361.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
Tax treaties and related documents between the UK and Poland.
Find out when you can transfer an ISA and what information you need to provide to the new ISA manager.
If your employer pays for your medical insurance you can check what information HMRC holds, or tell us if it starts, stops or changes.
Find out about paying tax on the remittance basis if you're a UK resident who has foreign income and gains but do not live in the UK.
Find out about the HMRC Shares and Assets Valuations (SAV) team, how to get a Post Transaction Valuation Check and how to appeal a valuation.
Use this calculator to work out an estate value when legacies in a will are free of tax and other assets are tax exempt.
If you pay Annual Tax on Enveloped Dwellings, you must pay Capital Gains Tax when you sell the property up to 5 April 2019, or Corporation Tax from 6 April 2019.
Tax treaties and related documents between the UK and Portugal.
Tax treaties and related documents between the UK and New Zealand.
Use form NRL2 if you're a non-resident company landlord who wants to receive UK rental income without deduction of UK tax.
Tax treaties and related documents between the UK and Denmark.
Tax treaties and related documents between the UK and Singapore.
Learn more about Making Income Tax and VAT Digital if you’re an agent or a business.
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).