Collection

HMRC leaflets, factsheets and booklets

This collection brings together leaflets, factsheets and booklets issued by HMRC.

• From: HM Revenue & Customs
• Published: 20 October 2014
• Last updated: 17 August 2026 — See all updates

Leaflets, factsheets and booklets are for guidance only and reflect HMRC’s position at the time of writing.

Compliance check factsheets

See the separate collection for HMRC compliance check factsheets.

Business series - general

• Winding-Up Petitions: Leaflet IR8
  • 14 November 2002
  • Guidance
• Supply chain due diligence principles
  • 13 May 2021
  • Guidance
• National Minimum Wage information for employers
  • 9 November 2026
  • Guidance

Child Benefit

• Ask us to reconsider a Child Benefit or Guardian's Allowance decision
  • 14 May 2025
  • Form
• Child Benefit notes for coming to or leaving the UK
  • 14 February 2025
  • Guidance

Codes of Practice

• Fraud Investigation Service: Code of Practice 8
  • 15 October 2025
  • Guidance
• Anti Terrorism, Crime and Security Act 2001: Code Of Practice on the disclosure of information
  • 8 February 2002
  • Guidance

Construction industry

• Construction Industry Scheme: CIS 340
  • 27 August 2026
  • Guidance

Data Protection

• Data Protection - information charter
  • 14 January 2011
  • Guidance
• How HMRC shares data with the Office for National Statistics
  • 18 May 2021
  • Guidance
• HMRC appropriate policy document
  • 30 April 2026
  • Guidance
• Automatic Exchange of Information Privacy Notice
  • 31 December 2020
  • Guidance
• HMRC Privacy Notice
  • 17 August 2026
  • Guidance
• Transaction monitoring privacy notice
  • 3 March 2025
  • Guidance
• Voice Identification Privacy Notice
  • 4 July 2025
  • Guidance

International

• Residence, domicile and the remittance basis: RDR1
  • 16 May 2025
  • Guidance
• How Double Taxation Treaties affect non-UK residents with UK income
  • 18 May 2018
  • Guidance
• Social Security abroad: NI38
  • 7 July 2026
  • Guidance

Securities series

• Securities in respect of Aggregates Levy
  • 7 January 2013
  • Guidance
• Securities in respect of Climate Change Levy
  • 8 January 2013
  • Guidance
• Securities in respect of Construction Industry Scheme
  • 6 April 2019
  • Guidance
• Securities in respect of Corporation Tax
  • 6 April 2019
  • Guidance
• Securities in respect of Insurance Premium Tax
  • 7 January 2013
  • Guidance
• Securities in respect of Landfill Tax
  • 7 January 2013
  • Guidance
• Securities in respect of PAYE and National Insurance contributions
  • 24 February 2022
  • Guidance
• Securities in respect of releasing a VAT credit
  • 28 December 2012
  • Guidance
• Securities in respect of VAT at risk
  • 8 April 2020
  • Guidance

Share Incentive Plan

• Tax treatment of Share Incentive Plans and your entitlement to benefits
  • 20 October 2025
  • Guidance

Tax credits

• Tax credits: if you think a decision is wrong (WTC/AP)
  • 17 April 2025
  • Form
• Tax credits disability helpsheet TC956
  • 12 October 2022
  • Guidance
• What happens if we've paid you too much in tax credits
  • 6 April 2025
  • Guidance
• Child Tax Credit and Working Tax Credit: leaflet WTC2
  • 6 April 2024
  • Guidance
• Child Tax Credit and Working Tax Credit: why overpayments happen
  • 6 April 2025
  • Guidance

Taxpayer series - general

• Taxes and benefits information for lesbian, gay, bisexual and transgender customers: Leaflet Pride1
  • 1 September 2011
  • Guidance

VAT, Customs and Excise

• How to spot missing trader VAT fraud
  • 31 December 2020
  • Guidance
• Buying red diesel or rebated kerosene/paraffin for your own use
  • 27 September 2004
  • Guidance

• Last updated: 17 August 2026
  Show all updates

  1. 17 August 2026

     The link to 'HMRC Office of the Data Protection Officer Privacy Notice' has been removed from the 'Data Collection' as this has been withdrawn.

  2. 6 April 2025

     Forms WTC/FS1, WTC/FS2, WTC/FS3, WTC7, WTC/FS9 and WTC/FS10 have been removed.

  3. 12 December 2016

     Factsheet added - Compliance checks: general anti-abuse rule and provisional counteraction notices - CC/FS34.

  4. 27 October 2016

     New compliance checks factsheet about the serial tax avoidance legislation and the issue of warning notices.

  5. 6 July 2016

     Factsheet added - Compliance checks: tax avoidance schemes - partnership follower notices - CC/FS25b.

  6. 14 June 2016

     Factsheet added - Compliance checks: tax advantaged shares schemes – CC/FS1f.

  7. 26 May 2016

     Compliance checks: penalties for tax avoidance schemes - CC/FS30a factsheet added to collection.

  8. 30 November 2015

     Factsheet added - Compliance checks: penalties for contraventions of the Alcohol Wholesaler Registration Scheme - CC/FS27.

  9. 20 July 2015

     'Compliance checks factsheets CC/FS26 updated.

  10. 1 May 2015

      The compliance checks factsheets: third party information notices - CC/FS23 has been published.

  11. 12 November 2014

      Updated version of CCFS 14 has been added to the collection

  12. 7 November 2014

      Workers employment status: Factsheet ES/FS2 and Deciding if you are employed or self-employed: Factsheet ES/FS1 removed.

  13. 20 October 2014

      First published.