This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status.
Guidance on Inheritance Tax exemptions and reliefs policy, and Capital Gains Tax reliefs policy for national heritage property.
Taxation of rent and other income from UK property. Taxation of overseas property income received by UK residents.
How payments to individuals and businesses who use the domestic and non-domestic Renewable Heat Incentive schemes are taxed.
If you’re a legal representative, find out the information you need to tell HMRC to calculate the lump sum death benefit charge.
Find out how to submit brand details to HMRC for Scotch Whisky, Irish Whiskey, Irish Cream, Irish Poteen, Somerset Cider Brandy and Single Malt Welsh Whisky if you’re a verified bottler.
Information for use by stakeholders to communicate with pensioners about Simple Assessments.
Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.
Counts of Ukrainian nationals in employment by age, gender and region in UK, England, Scotland, Wales and Northern Ireland.
If you or your client are registered for Landfill Tax you’ll need to send a return for each accounting period.