If you can't find what you need on GOV.UK or you need to contact HMRC for another reason, there are many different ways to do this, such as telephone, online (including webchat) and by letter. We can't tell you what the best way is to contact HMRC as this will depend on lots of things, but we ...

Value added tax (VAT) is a sales tax charged by VAT registered traders on the value of goods and services supplied to their customers in the UK. VAT is a complex tax and this section gives a basic overview only. The concept of a supply of goods and services is specific to VAT law. The most common ...

HMRC’s extra support team is a small team of specially trained advisers who can spend more time with individuals who are often in vulnerable circumstances and so offer a more personalised service. The team do not follow scripts rigidly. They also join things up with other parts of HMRC, so that you ...

If you receive some income from either a trust or from the estate of a deceased person, you may have further tax to pay on the income or you may be able to claim a tax refund. In some cases, you are taxable on trust income even if you do not receive it, but you can follow the guidance below as if ...

When a person dies, there are usually tax issues to be dealt with. These include dealing with the deceased’s tax affairs to their date of death and then dealing with any income or gains that arise in connection with their estate (by ‘estate’ we mean everything they owned at death, such as their ...

We look at the special tax rules that can sometimes apply when a trust is created for the benefit of a disabled person.