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GOV.UK guides
347 documents, each linked to the original. Dates are the publisher’s last update where known, otherwise the collection date.
- Accounting periods for Corporation Tax
- Anti-money laundering registration
- Appeal a Council Tax bill or fine
- Appeal to the tax tribunal
- Apply for a National Insurance number
- Applying for probate
- Appoint someone to deal with HMRC on your behalf
- Audit exemption for private limited companies
- Avoid and report internet scams and phishing
- Become a sole trader
- Benefits and prison
- Blind Person's Allowance
- Bringing goods into the UK for personal use
- Business Asset Disposal Relief
- Business Asset Rollover Relief
- Business rates
- Business rates relief
- Business records if you're self-employed
- Business Relief for Inheritance Tax
- Buying a home
- Capital allowances when you sell an asset
- Capital Gains Tax for business
- Capital Gains Tax on personal possessions
- Capital Gains Tax: what you pay it on, rates and allowances
- Cash basis
- Challenge your Council Tax band
- Change a will after a death
- Charge, reclaim and record VAT
- Charities and tax
- Check how much Income Tax you paid last year
- Check how to register for Self Assessment
- Check if you need to tell HMRC about additional income
- Check your Income Tax for the current year
- Child Benefit
- Child Benefit complaints
- Child Benefit for children in hospital, care or residential accommodation
- Child Benefit if a child or parent dies
- Child Benefit if you leave the UK
- Child Benefit if you move to the UK
- Child Benefit if your child lives with someone else
- Child Benefit payment dates
- Child Benefit when your child turns 16
- Child employment
- Child Trust Fund
- Claim and deal with Child Benefit for someone else
- Claim capital allowances
- Claim tax relief for your job expenses
- Claiming Gift Aid as a charity or CASC
- Complain about HMRC
- Construction Industry Scheme (CIS)
- Contact HMRC
- Corporation Tax
- Corporation Tax rates, expenses and reliefs
- Dealing with tax credits for someone else
- Dealing with the estate of someone who's died
- Defer your National Insurance
- Director's loans
- Disagree with a tax decision or penalty
- Download HMRC's Basic PAYE Tools
- Early retirement, your pension and benefits
- Employing someone to work in your home
- Employment Allowance
- Employment status
- Entering the UK
- Environmental taxes, reliefs and schemes for businesses
- Estimate your business rates
- Expenses and benefits for employers
- Expenses and benefits: A to Z
- Expenses and benefits: accommodation
- Expenses and benefits: assets bought, sold or given
- Expenses and benefits: assets made available to an employee
- Expenses and benefits: bank charges
- Expenses and benefits: bikes for employees
- Expenses and benefits: bonuses
- Expenses and benefits: business travel mileage for employees' own vehicles
- Expenses and benefits: car parking charges
- Expenses and benefits: cash sum payments to employees
- Expenses and benefits: childcare
- Expenses and benefits: Christmas bonuses
- Expenses and benefits: clothing
- Expenses and benefits: club membership
- Expenses and benefits: compensation for injuries at work
- Expenses and benefits: computers loaned to an employee
- Expenses and benefits: congestion and clean air zone charges
- Expenses and benefits: counselling for employees
- Expenses and benefits: credit, debit and charge cards
- Expenses and benefits: employee liabilities and indemnity insurance
- Expenses and benefits: employee suggestion schemes
- Expenses and benefits: entertainment
- Expenses and benefits: examination grants
- Expenses and benefits: food and groceries
- Expenses and benefits: gifts to employees
- Expenses and benefits: holidays
- Expenses and benefits: home phones
- Expenses and benefits: homeworking
- Expenses and benefits: incidental overnight expenses
- Expenses and benefits: income tax paid on directors' behalf
- Expenses and benefits: items for disabled employees
- Expenses and benefits: loans provided to employees
- Expenses and benefits: long-service awards
- Expenses and benefits: lost-time payments
- Expenses and benefits: meals for employees and directors
- Expenses and benefits: medical or dental treatment and insurance
- Expenses and benefits: miners' coal
- Expenses and benefits: mobile phones
- Expenses and benefits: office and workshop equipment and supplies
- Expenses and benefits: offshore transfers in the oil and gas industries
- Expenses and benefits: parking spaces
- Expenses and benefits: personal bills
- Expenses and benefits: private use of heavy goods vehicles
- Expenses and benefits: public transport
- Expenses and benefits: relocation costs
- Expenses and benefits: retirement benefit schemes
- Expenses and benefits: scholarship for an employee's family member
- Expenses and benefits: school fees for an employee's child
- Expenses and benefits: social functions and parties
- Expenses and benefits: sporting or recreational facilities
- Expenses and benefits: subscriptions and professional fees
- Expenses and benefits: third-party awards
- Expenses and benefits: tool allowances
- Expenses and benefits: training payments
- Expenses and benefits: travel and subsistence
- Expenses and benefits: vouchers
- Expenses and benefits: works bus services
- Expenses if you're self-employed
- File your Self Assessment tax return online
- Financial help if you're disabled
- Find payroll software
- Find your National Insurance number
- Find your UTR number
- Fix problems with running payroll
- Free Childcare for Working Parents
- Get a refund or a rebate on your business rates
- Get a refund or interest on your Corporation Tax
- Get an EORI number
- Get financial help with statutory pay
- Get help from HMRC if you need extra support
- Get help with savings if you’re on a low income (Help to Save)
- Get help with tax
- Get proof of employment history
- Get your SA302 tax calculation
- Getting P45, P60 and other forms: employer guide
- Gift Hold-Over Relief
- Giving staff time off for jury service
- Guardian's Allowance
- Help and support for foster parents in England
- Help friends or family with their tax
- Help paying for childcare
- High Income Child Benefit Charge
- HMRC online services: sign in or set up an account
- Home Responsibilities Protection
- How Council Tax works
- How Inheritance Tax works: thresholds, rules and allowances
- How to value an estate for Inheritance Tax and report its value
- How VAT works
- If HMRC did not act on information they were given
- If you cannot pay your tax bill on time
- If you have not told HMRC about income
- Importing vehicles into the UK
- Income Tax in Scotland
- Income Tax in Wales
- Income Tax rates and Personal Allowances
- Income tax relief on maintenance payments
- Income Tax: introduction
- Incorporation Relief
- Individual Savings Accounts (ISAs)
- Insolvency and your VAT
- Interest on savings for children
- Junior Individual Savings Accounts (ISA)
- Keeping your pay and tax records
- Lifetime ISA
- Machine Games Duty
- Make benefit debt deductions from an employee's pay
- Making a will
- Making staff redundant
- Marriage Allowance
- Married Couple's Allowance
- Maternity pay and leave
- Money and property when you divorce or separate
- Moving or retiring abroad
- Moving personal belongings to the UK
- National Insurance and tax after State Pension age
- National Insurance credits
- National Insurance for company directors
- National Insurance if you work abroad
- National Insurance rates and categories
- National Insurance: introduction
- National Minimum Wage and Living Wage: accommodation
- National Minimum Wage and National Living Wage rates
- Neonatal Care Pay and Leave
- Options when customs seizes your things
- Paternity pay and leave
- Pay a Construction Industry Scheme (CIS) late filing penalty
- Pay a PAYE late payment or filing penalty
- Pay a PAYE Settlement Agreement
- Pay a Self Assessment penalty
- Pay and work rights helpline and complaints
- Pay employers' Class 1A National Insurance
- Pay employers' PAYE
- Pay if your tax calculation (P800) says you owe tax
- Pay Machine Games Duty
- Pay voluntary Class 2 National Insurance contributions if you do not pay through Self Assessment
- Pay voluntary Class 3 National Insurance
- Pay your Corporation Tax bill
- Pay your Inheritance Tax bill
- Pay your Self Assessment tax bill
- Pay your Simple Assessment tax bill
- Pay your VAT bill
- PAYE and payroll for employers
- PAYE Online for employers
- PAYE Settlement Agreements
- Payroll for female employees who pay less National Insurance
- Payroll Giving
- Payroll: annual reporting and tasks
- Payslips: employee rights
- Personal pensions
- Personal tax account: sign in or set up
- Plan your retirement income
- Prepare annual accounts for a private limited company
- Private renting
- Prove you qualify for Child Benefit
- Reclaim VAT on a self build home
- Reduced rate National Insurance for married women
- Redundancy payments helplines
- Redundancy: your rights
- Register as a community amateur sports club (CASC)
- Register for VAT
- Rent a room in your home
- Renting out your property
- Repay Child Benefit overpayments
- Repaying your student loan
- Report and pay your Capital Gains Tax
- Report changes that affect your Child Benefit
- Report changes that affect your tax credits
- Report tax fraud or avoidance to HMRC
- Report tobacco or alcohol tax evasion
- Reporting changes to your charity's details
- Rights and responsibilities for reservists and employers
- Running a business from home
- Running a community amateur sports club (CASC)
- Running payroll
- Self Assessment tax return forms
- Self Assessment tax returns
- Self-employed National Insurance rates
- Selling a home
- Selling your business: your responsibilities
- Sending a VAT Return
- Set up a business
- Set up a business partnership
- Set up a charity
- Set up and manage a workplace pension scheme
- Setting up a social enterprise
- Shared Parental Leave and Pay
- Shared Parental Leave and Pay: employer guide
- Sign in to HMRC excise, import and export services
- Sign in to your childcare account
- Simplified expenses if you're self-employed
- Solve a residential property dispute
- Stamp Duty Land Tax
- Statutory Adoption Pay and Leave: employer guide
- Statutory Maternity Pay and Leave: employer guide
- Statutory Neonatal Care Pay and Leave: employer guide
- Statutory Parental Bereavement Pay and Leave: employer guide
- Statutory Paternity Pay and Leave: employer guide
- Statutory Sick Pay (SSP)
- Statutory Sick Pay (SSP): employer guide
- Stop being an employer
- Stop being self-employed
- Student jobs: paying tax
- Take cash in and out of the UK
- Take goods temporarily out of Great Britain
- Taking a vehicle out of the UK
- Taking sick leave
- Tax and customs for goods sent from abroad
- Tax and Employee Share Schemes
- Tax codes
- Tax compliance checks
- Tax credits ended on 5 April 2025
- Tax credits overpayments
- Tax credits: appeals and complaints
- Tax if you come to the UK
- Tax if you leave the UK to live abroad
- Tax if you live abroad and sell your UK home
- Tax if you return to the UK
- Tax on a private pension you inherit
- Tax on dividends
- Tax on foreign income
- Tax on property, money and shares you inherit
- Tax on savings interest
- Tax on shopping and services
- Tax on termination payments
- Tax on trivial benefits
- Tax on your private pension contributions
- Tax on your UK income if you live abroad
- Tax overpayments and underpayments
- Tax relief for community amateur sports clubs (CASCs)
- Tax relief when you donate to a charity
- Tax when you buy shares
- Tax when you get a pension
- Tax when you sell property
- Tax when you sell shares
- Tax when you sell your home
- Tax-Free Childcare
- Tell HMRC about a change to your business
- Tell HMRC about a change to your personal details
- Tell HMRC about a new employee
- The National Minimum Wage and Living Wage
- Tips at work
- Trading goods with the EU: when to declare using Intrastat
- Transferring your pension
- Trusts and taxes
- Types of private pensions
- Understand your Self Assessment tax bill
- Understand your Simple Assessment tax bill
- Understanding your employees' tax codes
- Unincorporated associations
- Unpaid parental leave
- VAT Annual Accounting Scheme
- VAT Cash Accounting Scheme
- VAT Flat Rate Scheme
- VAT for builders
- VAT for charities
- VAT margin schemes
- VAT on services from abroad
- VAT rates
- VAT repayments
- VAT retail schemes
- VAT visits and inspections
- VAT when you buy a vehicle to sell on
- Voluntary National Insurance
- What to do after someone dies
- What to do if an employee changes gender
- What to do when an employee dies
- What to do when an employee leaves
- What to do when an employee reaches State Pension age
- What you must do as a Construction Industry Scheme (CIS) contractor
- What you must do as a Construction Industry Scheme (CIS) subcontractor
- Who can run your charity's finances
- Winter Fuel Payment
- Wood packaging goods for import and export
- Work in an EU country
- Work out your writing down allowances
- Working for yourself
- Workplace pensions
- Workplace pensions - what your employer can and cannot do
- Your benefits, tax and pension after the death of a partner
- Your P45, P60 and P11D form
Contains public sector information licensed under the Open Government Licence v3.0.