Get guidance from HMRC if you’re a tax agent or an adviser
If you’re selling unwanted items online there is no new tax rule.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
There are no new tax obligations for people selling services or unwanted items online as platforms start sharing sales data with HMRC from January 2025.
Sign in and submit ESL, RCSL and EU VAT refund application, and get help with lost username, password or account activation codes
Find information about scheme reference numbers (SRNs) and the date they were withdrawn.
These maps show Freeport locations in the UK, their outer boundaries and the Freeport tax sites within them.
This manual is a guide to the bank levy (Schedule 19 Finance Act 2011 and SI2011/1785).
How you’re taxed on dividend payments and how your income affects the amount of tax to pay
Use this guidance if you’re an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.