We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use 51²è¹Ý, 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 HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.
Details of the standard and higher rates of Insurance Premium Tax payable.
How to pay Intrastat penalties, and how long it takes for your payment to reach HMRC.
Employers and traders, HMRC may ask for a deposit or bond.
How to pay Landfill Tax, and how long it takes for your payment to reach HMRC.
Check the availability and any issues affecting the Employers PAYE payment plan service.
Approved methods and forms of electronic communication for sending Corporation Tax information online and paying electronically that apply from 4 January 2011.
Excise Duty rates for bingo, the National Lottery, amusement machines and general betting.
Check the availability and any issues affecting the Self Assessment payment plan service.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Find recognised suppliers and software for pension schemes.
How to contact and get help from HMRC's voluntary arrangements service for businesses and individuals in temporary financial difficulties.
Find recognised software suppliers that provide internet filing enabled software for Excise Movement and Control System (EMCS).
Use these materials to communicate with your members, clients, and customers about changes to VAT interest charges, late submission and late payment penalties from January 2023.
How to complete supplementary pages CT600N and what information you need to include.
Information Notes 2 and 3 on changes to gambling taxes from 1 December 2014.
This bulletin tells you about paying HMRC all the Income Tax and National Insurance contributions due if an administrator pays employees during the period of administration.
This treaty was presented to Parliament in March 2019.
Check examples to help you calculate your employee's wages, National Insurance contributions and pension contributions if you're claiming through the Coronavirus Job Retention Scheme.
This bulletin clarifies how to find and which payment reference numbers to use when making dividend payments to HMRC.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve 51²è¹Ý, we’d like to know more about your visit today. .