tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2025-05-16T16:51:49+01:00 HM Government tag:www.gov.uk,2005:/government/publications/use-software-to-send-income-tax-updates-service-availability-and-issues 2025-05-16T16:51:49+01:00 Making Tax Digital for Income Tax: service availability and issues Check the availability and any issues affecting the Making Tax Digital for Income Tax service. tag:www.gov.uk,2005:/guidance/capital-gains-tax-rates-and-allowances 2025-05-16T13:40:19+01:00 Capital Gains Tax rates and allowances Use these rates and allowances for Capital Gains Tax to work out your overall gains above your tax-free allowance, known as the annual exempt amount. tag:www.gov.uk,2005:/guidance/adjusted-net-income 2025-05-16T13:39:37+01:00 Personal Allowances: adjusted net income How to work out your adjusted net income and the circumstances when it can affect your tax liability. tag:www.gov.uk,2005:/government/publications/rdr4-overseas-workday-relief-owr 2025-05-16T13:00:05+01:00 RDR4 Overseas Workday Relief Find out how Overseas Workday Relief (OWR) works and if your foreign earnings are exempt from UK tax before 6 April 2025. tag:www.gov.uk,2005:/government/publications/foreign-income-toolkit 2025-05-16T13:00:05+01:00 Foreign income toolkit Get help if you're a tax agent or adviser who has clients with foreign income to declare on Self Assessment tax returns. tag:www.gov.uk,2005:/guidance/remittance-basis-changes 2025-05-16T13:00:05+01:00 Remittance basis changes Find out about changes to the remittance basis rules from 6 April 2017 to 5 April 2025. tag:www.gov.uk,2005:/government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability 2025-05-16T13:00:05+01:00 Residence, domicile and the remittance basis: RDR1 Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013. tag:www.gov.uk,2005:/guidance/non-resident-trusts 2025-05-16T13:00:05+01:00 Non-resident trusts Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts. tag:www.gov.uk,2005:/government/publications/remittance-basis-of-taxation-dual-contracts-restrictions-for-foreign-domiciled-employees 2025-05-16T13:00:05+01:00 Remittance basis of taxation: dual contracts restrictions for foreign domiciled employees Guidance on taxation of earnings if you're working inside and outside the UK and claiming the remittance basis of taxation. tag:www.gov.uk,2005:/government/publications/trust-protections-and-capital-gains-tax-changes 2025-05-16T13:00:05+01:00 Trust protections and Capital Gains Tax changes Find out about the changes to trust protections and the Capital Gains Tax rules from 6 April 2017. tag:www.gov.uk,2005:/guidance/deemed-domicile-rules 2025-05-16T13:00:05+01:00 Deemed Domicile rules Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017 to 6 April 2025. tag:www.gov.uk,2005:/guidance/help-and-support-for-landlords 2025-05-16T12:35:30+01:00 HMRC email updates, videos and webinars for landlords Learn more about paying tax and keeping records as a property landlord. tag:www.gov.uk,2005:/guidance/find-software-thats-compatible-with-making-tax-digital-for-income-tax 2025-05-15T15:51:13+01:00 Find software that works with Making Tax Digital for Income Tax Use this page to check which software works with Making Tax Digital for Income Tax. tag:www.gov.uk,2005:/guidance/responsibilities-for-employment-businesses-working-with-umbrella-companies 2025-05-15T12:29:25+01:00 Responsibilities for employment businesses working with umbrella companies How to protect your employment business, and the workers you supply, from non-compliant businesses in your supply chain. tag:www.gov.uk,2005:/guidance/working-through-an-umbrella-company 2025-05-15T12:29:18+01:00 Working through an umbrella company How you'll be paid, what you’ll be paid, and how to check your pay when you’re employed by an umbrella company as a temporary worker. tag:www.gov.uk,2005:/guidance/negligible-value-agreements 2025-05-14T14:50:59+01:00 Negligible value claims and agreements How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value. tag:www.gov.uk,2005:/guidance/information-youll-need-to-give-to-uk-cryptoasset-service-providers 2025-05-14T09:30:01+01:00 Information you'll need to give to UK cryptoasset service providers Find out what details you'll need to provide to any services you use to buy, sell, transfer or exchange cryptoassets, like bitcoin or NFTs. tag:www.gov.uk,2005:/guidance/get-your-overlap-relief-figure 2025-05-13T14:25:43+01:00 Get your overlap relief figure When and how to include overlap relief in your 2023 to 2024 tax return if you have transition profit. tag:www.gov.uk,2005:/government/publications/self-assessment-service-availability-and-issues 2025-05-13T12:53:32+01:00 Self Assessment: service availability and issues Check the availability and any issues affecting the Self Assessment online service. tag:www.gov.uk,2005:/guidance/chapter-2-judicial-pension-scheme-guidance 2025-05-13T11:31:54+01:00 Chapter 2 judicial pension scheme guidance If you’re a member or a legal personal representative of a member of a judicial public service pension scheme, check how the public service pensions remedy (known as McCloud) could affect you.