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Business tax

Guidance and regulation

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  • Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

  • Find out when you can expect to receive a reply from HMRC to a query or request you've made.

  • Use the checklist if you start a new job or have been sent to work in the UK, so your new employer can complete their PAYE payroll.

  • You can use the SC2 form to ask your employer for Statutory Sick Pay (SSP).

  • If you manage one or more business taxes online, sign in to your business tax account to view your tax position and manage all your taxes from one place.

  • Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

  • Find out about advisory fuel rates for company car users, when you can use them, and how they're calculated.

  • Use the Check Employment Status for Tax (CEST) tool to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.

  • Find and use tools and calculators that will help you work out your tax.

  • Use the PAYE tax calculator to work out how much Income Tax an employee needs to pay, in a pay period that is in the current tax year.

  • Check if you need to use this service to report your self-employment and property income.

  • Apply for a refund of the higher rates of Stamp Duty Land Tax (SDLT16) for additional properties if you sell what was previously your main home.

  • Find out how to get a certificate of residence as an individual, company or organisation so you do not get taxed twice on foreign income.

  • Check if you have to pay the higher rates of Stamp Duty Land Tax (SDLT) when you buy a residential property in England or Northern Ireland.

  • How to pay taxes, penalties and enquiry settlements to HMRC if you cannot find instructions in other 'paying HMRC' guides, or if your payment reference starts with X.

  • Off-payroll working rules for clients, workers (contractors) and their intermediaries.

  • Register for Annual Tax on Enveloped Dwellings (ATED) service to submit your returns online.

  • A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.

  • Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.

  • Use the payrolling benefits and expenses online service to show you鈥檙e collecting tax on benefits and expenses through your payroll.