HMRC leaflets, factsheets and booklets

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

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

Child Benefit

Closer working series (PAYE, NIC and VAT)

Codes of Practice

Construction industry

  1. Construction Industry Scheme: CIS 340

Data Protection


Securities series

Share Incentive Plan

Tax credits

  1. Tax credits: if you think a decision is wrong (WTC/AP)
  2. Tax credits disability helpsheet TC956
  3. Tax credits: what happens if you've been paid too much (COP26)
  4. Child Tax Credit and Working Tax Credit: leaflet WTC2
  5. Working Tax Credit: help with the costs of childcare WTC5
  6. Working Tax Credit: childcare element WTC5/CP
  7. Child Tax Credit and Working Tax Credit: why overpayments happen WTC8
  8. Tax credits examinations: leaflet WTC/FS2
  9. Tax credits penalties – WTC7
  10. Tax credits: enquiry - WTC/FS1
  11. Tax credits: leaving the UK
  12. Tax credits: suspension of payments - WTC/FS9
  13. Tax credits: formal request for information - WTC/FS3
  14. Tax credits: checks - WTC/FS10

Taxpayer series - general

VAT, Customs and Excise

Published 20 October 2014
Last updated 12 December 2016 + show all updates
  1. Factsheet added - Compliance checks: general anti-abuse rule and provisional counteraction notices - CC/FS34.

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

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

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

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

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

  7. 'Compliance checks factsheets CC/FS26 updated.

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

  9. Updated version of CCFS 14 has been added to the collection

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

  11. First published.