Collection

HM Revenue and Customs: leaflets, factsheets and booklets

This collection brings together leaflets, factsheets and booklets issued by HM Revenue and Customs (HMRC).

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

Business series - General

  1. Winding-Up Petitions: Leaflet IR8

    • Guidance
  2. 480: Expenses and benefits - a tax guide

    • Guidance
  3. 490: Employee travel - a tax and National Insurance contributions guide

    • Guidance
  4. Use of labour providers

    • Guidance

Closer working series (PAYE, NIC and VAT)

  1. Setting up in business: SE1

    • Guidance
  2. Keeping records for your Tax Return: RK BK1

    • Guidance
  3. Giving your business the best start with tax: SE2

    • Guidance

Compliance checks factsheets: penalties

  1. Compliance checks: penalties for inaccuracies in returns or documents - CC/FS7a

    • Guidance
  2. Compliance checks: penalties for not telling HMRC about an under-assessment - CC/FS7b

    • Guidance
  3. Compliance checks: The Human Rights Act and penalties - CC/FS9

    • Guidance
  4. Compliance checks: suspending penalties for careless inaccuracies in returns or documents - CC/FS10

    • Guidance
  5. Compliance checks: penalties for failure to notify - CC/FS11

    • Guidance
  6. Compliance checks: penalties for VAT and Excise wrongdoing - CC/FS12

    • Guidance
  7. Compliance checks: Self Assessment and old penalty rules - CC/FS15

    • Guidance
  8. Compliance checks: penalties for Income Tax and Capital Gains Tax for offshore matters - CC/FS17

    • Guidance
  9. Compliance checks: penalties if you don't file Income Tax, Capital Gains Tax and Annual Tax on Enveloped Dwellings returns on time CC/FS18a

    • Guidance
  10. Compliance checks: penalties if you don't file Construction Industry Scheme returns on time - CC/FS18b

    • Guidance
  11. Compliance checks: penalties if you don't file Machine Games Duty returns on time - CC/FS18c

    • Guidance
  12. Compliance checks: employer and contractor returns and old penalty rules - CC/FS19

    • Guidance
  13. Compliance checks: VAT dishonest conduct penalties - CC/FS20

    • Guidance
  14. Compliance checks: sending HM Revenue and Customs electronic records - CC/FS22

    • Guidance

Compliance checks factsheets: tax defaulters

  1. Compliance checks: managing serious defaulters - CC/FS14

    • Guidance
  2. Compliance checks: publishing details of deliberate defaulters - CC/FS13

    • Guidance

Compliance checks factsheets: alternative dispute resolution

  1. Compliance checks: alternative dispute resolution - CC/FS21

    • Guidance

Construction industry

  1. Construction Industry Scheme: CIS 340

    • Guidance

Share Incentive Plan

  1. Share Incentive Plans and your entitlement to benefits: IR177

    • Guidance

VAT, Customs and Excise

  1. VAT: missing trader fraud

    • Guidance
  2. Buying red diesel or rebated kerosene/paraffin for your own use

    • Guidance
  3. Bringing fruit, vegetable and plant products into the UK

    • Guidance
  4. Bringing food products into the UK

    • Guidance