HM Revenue & Customs

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  1. Childcare service: service availability and issues

  2. Statutory market values for oil

    • 14 December 2018
    • Guidance
    • HMRC

  3. Insurance (VAT Notice 701/36)

  4. Gold acquisitions, imports and investments (VAT Notice 701/21)

  5. CTM97690 - CTSA: group relief: simplified arrangements: application to set up an arrangement

    • 14 December 2018
    • Hmrc manual section
    • HMRC

  6. CTM97660 - CTSA: group relief: simplified arrangements: authorised company

    • 14 December 2018
    • Hmrc manual section
    • HMRC

  7. CTM97650 - CTSA: group relief: simplified arrangements: general

    • 14 December 2018
    • Hmrc manual section
    • HMRC

  8. Refunds and waivers on customs debt

    • 14 December 2018
    • Detailed guide
    • HMRC

  9. Customs debt liability

    • 14 December 2018
    • Detailed guide
    • HMRC

  10. How to prepare for the Customs Declaration Service

  11. Customs Declaration Service

    • 14 December 2018
    • Collection
    • HMRC

  12. Financial: guarantees, payments and deferments for imports and exports

    • 14 December 2018
    • Collection
    • HMRC

  13. Apply for a voluntary clearance amendment (underpayment) (C2001CDS)

  14. Claim repayment or remission of charges on rejected imports (C&E1179CDS)

  15. Apply for repayment or remission of import duties (C285CDS)

  16. Money laundering supervision: civil measures

    • 14 December 2018
    • Guidance
    • HMRC

  17. Agent services account: service availability and issues

  18. Anti-Dumping Duty measures

    • 14 December 2018
    • Collection
    • HMRC

  19. Investigation on imports of biodiesel originating in Indonesia (Anti-Dumping Duty 2308)

  20. Revenue and Customs Briefs

    • 14 December 2018
    • Collection
    • HMRC

  21. Revenue and Customs Brief 13 (2018): change to the VAT treatment of retained payments and deposits

  22. NIM11010 - Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 1998/99 earnings brackets & percentage rates

    • 14 December 2018
    • Hmrc manual section
    • HMRC

  23. Relief from VAT on bad debts (VAT Notice 700/18)

  24. The Margin and Global Accounting Scheme (VAT Notice 718)

  25. Tour Operators Margin Scheme (VAT Notice 709/5)

  26. NIM11009 - Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 1997/98 examples using exact percentage method

    • 14 December 2018
    • Hmrc manual section
    • HMRC

  27. NIM11008 - Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 1997/98 earnings brackets & percentage rates

    • 14 December 2018
    • Hmrc manual section
    • HMRC

  28. NIM11007 - Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 1996/97 examples using exact percentage method

    • 14 December 2018
    • Hmrc manual section
    • HMRC

  29. NIM11006 - Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 1996/97 earnings brackets & percentage rates

    • 14 December 2018
    • Hmrc manual section
    • HMRC

  30. Rates of Capital Gains Tax

  31. NIM07501 - Class 1 NICs: interest: contents

    • 14 December 2018
    • Hmrc manual section
    • HMRC

  32. Estimated number of individuals, gains and tax accruals by region

  33. Background Quality Report: Capital Gains Tax Statistics

  34. Taxpayer disposals by length of period of ownership and type of asset disposed of in 2015 to 2016

  35. Estimated number of taxpayer disposals, value of disposals, and chargeable gains by type of asset disposed of in 2015 to 2016

  36. Estimated number of taxpayer disposals, value of disposals, and chargeable gains by asset types disposed of in the tax year 2015 to 2016

  37. Numbers of claimants of Entrepreneurs' Relief and amounts of gain by year

  38. Estimated number of individual taxpayers, gains and tax accruals by year of disposal, size of gain and income

  39. Capital Gains Tax

    • 14 December 2018
    • Collection
    • HMRC

  40. Estimated taxpayer numbers, gains and tax accruals by year of disposal