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HMRC guidance (GOV.UK)
166 documents, each linked to the original. Dates are the publisher’s last update where known, otherwise the collection date.
- Administrative agreements with trade bodies (VAT Notice 700/57)
- Animal beds (Tariff notice 9)
- Annual Tax on Enveloped Dwellings
- Annual Tax on Enveloped Dwellings: reliefs and exemptions
- Annual Tax on Enveloped Dwellings: returns
- Annual Tax on Enveloped Dwellings: technical guidance
- Annual Tax on Enveloped Dwellings: work out the value of your property
- Anti-money laundering registration
- Anti-money laundering: communication resources
- Apply as a company to receive UK rental income with no UK tax deducted
- Apply as an individual to receive UK rental income without UK tax deducted
- Apply for a refund of Stamp Duty Land Tax
- Apply for a refund of the higher rates of Stamp Duty Land Tax
- Apply for a repayment of the non-UK Resident Stamp Duty Land Tax surcharge
- Apply for a trust to receive UK rental income without UK tax deducted
- Apply for business rates for a self-catering property in England
- Apply for business rates for a self-catering property in Wales
- Appoint a nominated officer and train staff for money laundering supervision
- Authorised Investment Funds: Interest Distributions and Property Income
- Betting, gaming and lotteries (VAT Notice 701/29)
- Buildings and construction (VAT Notice 708)
- Buying a home
- Capital Gains Tax rates and allowances
- Capital Gains Tax: what you pay it on, rates and allowances
- Capital Goods Scheme (VAT Notice 706/2)
- Check if a business is registered for money laundering supervision
- Check if a letter you’ve received from HMRC is genuine
- Check if a QR code on a letter you've received from HMRC is genuine
- Check if you can claim relief from Stamp Duty Land Tax in a Freeport or Investment Zone special tax site in England
- Check if you need to register for money laundering supervision if you're a high value dealers
- Check if you need to register for money laundering supervision if you're a trust or company service provider
- Check if you need to register for money laundering supervision if you're an accountancy service provider
- Check if you need to send a Stamp Duty Land Tax return
- Check if you need to tell HMRC about your rental income
- Cooling mats for animals (Tariff notice 15)
- Corporation Tax: terminal, capital and property income losses
- Disclosure of VAT avoidance schemes (VAT Notice 700/8)
- Domestic reverse charge procedure (VAT Notice 735)
- Electric under-blanket (Tariff Notice 3)
- Energy-saving materials and heating equipment (VAT Notice 708/6)
- Estate and letting agency business guidance for money laundering supervision
- Examples of how to work out Income Tax when you rent out a property
- Fees you’ll pay for money laundering supervision
- Find software suppliers for Stamp Duty Land Tax
- Free Childcare for Working Parents
- Fuel and power (VAT Notice 701/19)
- GAAR Advisory Panel opinion of 20 January 2023: Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property that involve a sub-sale and an annuity (enablers of defeated tax avoidance)
- GAAR Advisory Panel opinion of 27 July 2022: Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property, involving an alternative finance agreement and a lease agreement (enablers of defeated tax avoidance)
- Help with Capital Gains on your Self Assessment tax return
- Help with property on your Self Assessment tax return
- Higher rates of Stamp Duty Land Tax
- Historic chargeable amounts for Annual Tax on Enveloped Dwellings
- HMRC email updates, videos and webinars for landlords
- HMRC email updates, videos and webinars for money laundering supervision
- Hotels and holiday accommodation (VAT Notice 709/3)
- How HMRC checks on businesses registered for money laundering supervision
- How self-catering holiday lets are valued for business rates
- How to complete form SDLT4 for Stamp Duty Land Tax
- How to complete your statutory notice return
- How to send a Stamp Duty Land Tax return
- How VAT affects charities (VAT Notice 701/1)
- How VAT applies to taxis and private hire cars (VAT Notice 700/25)
- How your property is valued for business rates
- Inlets for blankets and pillows (Tariff notice 19)
- Insurance (VAT Notice 701/36)
- Land and property (VAT Notice 742)
- Let Property Campaign: your guide to making a disclosure
- Liquidation of a Limited Liability Partnership used to avoid Capital Gains Tax (Spotlight 69)
- Local Housing Allowance
- Make changes to your money laundering registration or deregister your business
- Managing your client's Capital Gains Tax on UK property account
- Money and property when you divorce or separate
- Money laundering supervision for art market participants
- Money laundering supervision for estate agency businesses
- Money laundering supervision for letting agency businesses
- Money laundering supervision for money service businesses
- Money laundering supervision sanctions and appeals
- Money service business guidance for money laundering supervision
- Non-resident landlord scheme: information for letting agents and tenants, version 7
- Opting to tax land and buildings (VAT Notice 742A)
- Pay annual tax on enveloped dwellings
- Pay money laundering regulations fees
- Pay Stamp Duty Land Tax
- Pay Stamp Duty on shares
- Pay your tax bill by Certificate of Tax Deposit
- Paying Corporation Tax if you’re a non-resident company landlord
- Paying tax on rent on behalf of landlords who are abroad
- Payment deferral or deregister from money laundering supervision due to coronavirus (COVID-19)
- Penalties and interest on a late Stamp Duty Land Tax return
- Picnic rugs (Tariff notice 32)
- Place of supply of services (VAT Notice 741A)
- Private renting
- Private renting
- Property business arrangements involving hybrid partnerships (Spotlight 63)
- Providing your lettings information
- Raising a check case to change your business property details
- Rates of Stamp Duty Land Tax for non-UK residents
- Register a non-resident company who disposed of UK property or land for Corporation Tax
- Register an offshore property developer for Corporation Tax
- Register for the Annual Tax on Enveloped Dwellings online service
- Register or update your money laundering supervision with HMRC
- Reliefs from VAT for disabled and older people (VAT Notice 701/7)
- Removing a property from the business rates list
- Rent a room in your home
- Renting out your property
- Renting out your property
- Rents and other payments arising from land and property — statutory return (ROPL-01)
- Report and pay your Capital Gains Tax
- Report your Capital Gains Tax on UK property by post
- Request a pre-return banding check for Annual Tax on Enveloped Dwellings
- Risk assess your business for money laundering supervision
- Selling a home
- Send a quarterly return for your non-resident landlord tax
- Shells of beanbags (unfilled) (Tariff notice 6)
- Ships, trains, aircraft and associated services (VAT Notice 744C)
- Sport supplies that are VAT exempt (VAT Notice 701/45)
- Stamp Duty Land Tax
- Stamp Duty Land Tax (SDLT) pre-completion transactions rules
- Stamp Duty Land Tax avoidance: misleading advertising (Spotlight 43)
- Stamp Duty Land Tax group relief
- Stamp Duty Land Tax on Leasehold sales
- Stamp Duty Land Tax rates from 1 December 2003 to 31 March 2025
- Stamp Duty Land Tax relief for land or property transactions
- Stamp Duty Land Tax: appeal against a late filing penalty
- Stamp Duty Land Tax: corporate bodies
- Stamp Duty Land Tax: cross-border transactions
- Stamp Duty Land Tax: HM Revenue and Customs compliance checks
- Stamp Duty Land Tax: linked purchases or transfers
- Stamp Duty Land Tax: Scottish transactions
- Stamp Duty Land Tax: shared ownership property
- Stamp Duty Land Tax: temporary reduced rates
- Stamp Duty Land Tax: transactions that don't need a return
- Stamp Duty Land Tax: transfer ownership of land or property
- Stamp Duty Land Tax: Welsh transactions
- Stamp Duty on land transfers before December 2003
- Stamp Duty reliefs and exemptions on share transfers
- Stamp Duty: getting an opinion about a payment or penalty
- Stamp Duty: rates on land transfers before December 2003
- Submit your Annual Tax on Enveloped Dwellings return
- Tax if you live abroad and sell your UK home
- Tax on property, money and shares you inherit
- Tax relief for residential landlords: how it's worked out
- Tax when you sell property
- Tax when you sell your home
- Tax-free allowances on property and trading income
- Technical briefing on foreign domiciled persons/Inheritance Tax residential property changes
- Tell HMRC about Capital Gains Tax on UK property or land if you’re not a UK resident
- Tell HMRC about changes to your Stamp Duty Land Tax return
- Tell us about suspicious activity that may be linked to money laundering
- Tour Operators' Margin Scheme (VAT Notice 709/5)
- Transfer a business as a going concern (VAT Notice 700/9)
- Trusts and Capital Gains: work out your tax
- Understanding Local Housing Allowances rates and broad rental market areas
- Using the Non-resident Landlords Scheme if you’re a letting agent or tenant
- Valuation Office Agency Rent Officer Duties
- Valuation Office Agency Rent Officers: Lettings Information
- VAT guide (VAT Notice 700)
- VAT rates on different goods and services
- VAT relief for suppliers to visiting forces (VAT Notice 431)
- Video cassette films and accounting for VAT (VAT Notice 700/14)
- What to include in a Stamp Duty Land Tax calculation
- Who needs to register for money laundering supervision
- Work out your Capital Gains Tax adjustment for the 2024 to 2025 tax year
- Work out your rental income when you let property
- Work out your tax if you're a non-resident selling UK property or land
- Your responsibilities under money laundering supervision
Contains public sector information licensed under the Open Government Licence v3.0.