We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use °Ç¸ç³Ô¹Ï, 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
Capital Gains Tax when you sell a property that's not your home: work out your gain and pay your tax on buy-to-let, business, agricultural and inherited properties
Business expenses you can claim if you're self-employed
Income Tax on payments from pensions, tax-free allowances, how you pay tax on pensions.
Workplace pensions and automatic enrolment - how you're affected, how pensions are protected, what happens if you move job or go on maternity leave and how to opt out
Download HMRC's free payroll software Basic PAYE Tools
Employer guide to Statutory Sick Pay - SSP rates, form SSP1, eligibility, fit notes (formerly sick notes), recover statutory pay.
When your company or organisation pays Corporation Tax - paying, reporting and dormant companies
How to pay a PAYE late payment or filing penalty, including payment methods, reference numbers, bank account details and deadlines.
Plan your retirement income - State Pension, improve your pension, pay National Insurance, check your State Pension age
Make a debit or credit card payment with HMRC to pay your tax bill, including Self Assessment, PAYE, VAT and Corporation Tax.
Relief from Capital Gains Tax (CGT) when you sell your home - Private Residence Relief, time away from your home, what to do if you have 2 homes, nominating a home, Letting Relief
Minimum working age and pay for children, how to apply for performance licences and what local council bylaws say about employing children, paying someone over 16
Claim up to £10,500 off your employer's National Insurance (NI), who is eligible, how to claim using your payroll software.
The service to file your accounts and Company Tax Return has closed. There's a new way to do this.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
Use form SC3 if you're an employee, become a birth parent and need to apply to your employer for Statutory Paternity Pay (SPP) and Leave.
Tell HMRC about changes to your PAYE company car or fuel benefit details
Employer guide to Statutory Maternity Pay (SMP) and Leave - rates, eligibility, notice period, form SMP1, recover statutory pay
How to manage tell HMRC your company is dormant for Corporation Tax if you have stopped trading or have never traded.
Running a limited company - including directors' responsibilities, company annual returns, reporting company changes and how to take money out of a limited company.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve °Ç¸ç³Ô¹Ï, we’d like to know more about your visit today. .