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 which taxes you might need to register for as a sole trader and the rules you'll need to follow.
Find out about the foreign income and gains (FIG) regime which replaced the remittance basis on 6 April 2025.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Work out how much annual allowance you get for your pension savings for 2016 to 2017 and each later tax year.
Use this form to report Capital Gains Tax on UK property or land, if you cannot use our online service.
Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.
How to update your details online if you have started with a new employer and you think your tax code is wrong.
Find out if you need to pay Capital Gains Tax when you sell, exchange or give away cryptoassets (like cryptocurrency or bitcoin).
Find out what the main Stamp Duty Land Tax (SDLT) reliefs are for land or property transactions.
Learn more about getting started with Self Assessment including registration, tax returns, tax bills and payments.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Check for free and paid-for software recognised by HMRC that you can use to report PAYE information online.
Find out about HMRC's data protection policy and procedures.
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
How to account for VAT on vehicles and fuel you use for your business.
Use form CA9176 to apply for Class 3 National Insurance credits from 6 April 2011, if you've provided care for a child aged under 12.
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 amend your VAT records if you've made errors, correct errors on your VAT Return and claim a refund if you’ve overpaid VAT.
Check which software packages you can use to keep VAT records and submit your VAT Returns.
Find out what counts as qualifying income from self-employment and property for using Making Tax Digital for Income Tax.
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 and requires JavaScript).