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

    • 14 November 2002
    • Guidance
  2. 480: Expenses and benefits - a tax guide

    • 23 February 2015
    • Guidance
  3. 490: Employee travel - a tax and National Insurance contributions guide

    • 28 March 2014
    • Guidance
  4. Use of labour providers

    • 21 November 2014
    • Guidance

Closer working series (PAYE, NIC and VAT)

  1. Setting up in business: SE1

    • 10 March 2005
    • Guidance
  2. Keeping records for your Tax Return: RK BK1

    • 1 February 2013
    • Guidance
  3. Giving your business the best start with tax: SE2

    • 1 May 2013
    • Guidance

Compliance checks factsheets: penalties

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

    • 31 August 2012
    • Guidance
  2. Compliance checks: penalties for not telling HMRC about an under-assessment - CC/FS7b

    • 31 August 2012
    • Guidance
  3. Compliance checks: The Human Rights Act and penalties - CC/FS9

    • 14 April 2009
    • Guidance
  4. Compliance checks: suspending penalties for careless inaccuracies in returns or documents - CC/FS10

    • 27 August 2013
    • Guidance
  5. Compliance checks: penalties for failure to notify - CC/FS11

    • 24 June 2010
    • Guidance
  6. Compliance checks: penalties for VAT and Excise wrongdoing - CC/FS12

    • 9 April 2010
    • Guidance
  7. Compliance checks: Self Assessment and old penalty rules - CC/FS15

    • 10 October 2014
    • Guidance
  8. Compliance checks: penalties for Income Tax and Capital Gains Tax for offshore matters - CC/FS17

    • 13 October 2014
    • 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

    • 30 April 2015
    • Guidance
  10. Compliance checks: penalties if you don't file Construction Industry Scheme returns on time - CC/FS18b

    • 13 October 2014
    • Guidance
  11. Compliance checks: penalties if you don't file Machine Games Duty returns on time - CC/FS18c

    • 13 October 2014
    • Guidance
  12. Compliance checks: employer and contractor returns and old penalty rules - CC/FS19

    • 14 October 2014
    • Guidance
  13. Compliance checks: VAT dishonest conduct penalties - CC/FS20

    • 14 October 2014
    • Guidance
  14. Compliance checks: sending HM Revenue and Customs electronic records - CC/FS22

    • 22 October 2014
    • Guidance

Compliance checks factsheets: tax avoidance schemes

  1. Compliance checks: tax avoidance schemes - accelerated payments CC/FS24

    • 24 June 2015
    • Guidance

Compliance checks factsheets: tax defaulters

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

    • 13 November 2014
    • Guidance
  2. Compliance checks: publishing details of deliberate defaulters - CC/FS13

    • 8 October 2014
    • Guidance

Compliance checks factsheets: alternative dispute resolution

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

    • 14 October 2014
    • Guidance

Construction industry

  1. Construction Industry Scheme: CIS 340

    • 31 March 2014
    • Guidance

Share Incentive Plan

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

    • 26 January 2011
    • Guidance

VAT, Customs and Excise

  1. VAT: missing trader fraud

    • 11 August 2006
    • Guidance
  2. Buying red diesel or rebated kerosene/paraffin for your own use

    • 27 September 2004
    • Guidance
  3. Bringing fruit, vegetable and plant products into the UK

    • 15 September 2014
    • Guidance
  4. Bringing food products into the UK

    • 15 September 2014
    • Guidance