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Income Tax
- Income Tax Basics
- Self Assessment Tax Returns
- Self-Employment and Business Income
- Employment Income and Benefits
- Property and Rental Income
- Partnerships
- Pensions and Retirement
- Savings, Investments, and Dividends
- Capital Gains Tax
- Tax Reliefs and Deductions
- Specialist Situations
- Trusts and Estates
- Foreign Income and Non-Residents
- Making Tax Digital for Income Tax
- Paying Your Tax Bill and Getting Refunds
- Penalties, Appeals, and Disputes
- National Insurance
- Capital Allowances
- Off-Payroll Working (IR35)
- Tax Rates, Dates and Reference
Corporation Tax
- Getting Started with Corporation Tax
- Filing Company Tax Returns
- Paying Corporation Tax
- Allowable Expenses and Deductions
- Corporation Tax Losses
- Capital Gains and Business Assets
- Research and Development Tax Relief
- Creative Industries Tax Reliefs
- Patent Box
- Capital Allowances
- Advanced Corporation Tax Topics
- Venture Capital and Investment Schemes
- Employment-Related Securities and Share Schemes
- Charities and Community Organisations
- Closing or Selling Your Company
- Penalties and Compliance
- Rates, Allowances and Reference
Valuations and Reference
Share and property valuations for tax purposes and historic stamp duty information.
Getting Shares and Assets Valued for Tax
If you need to establish the value of shares, land, or certain other assets for tax purposes, HMRC's Shares and Assets Valuation (SAV) team can help. This specialist team checks valuations for Capital Gains Tax, Corporation Tax, Inheritance Tax, and other tax matters. Understa...
4 min read
Historic Stamp Duty Rates Before 2003
Before December 2003, property transfers in the UK were subject to Stamp Duty rather than the Stamp Duty Land Tax (SDLT) system we have today. If you're dealing with an old property transaction from before 1 December 2003, or trying to understand historical rates, this guide explains the rates that...
4 min read
Share Valuations for Employee Shareholder Status
If you're granting employee shareholder status to someone in your company, you need to award them at least £2,000 worth of shares. To ensure both you and your employee have certainty about the share value, you can ask HMRC's Shares and Assets Valuations (SAV) team to agree the...
4 min read