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HM Revenue & Customs

HM Revenue & Customs

Services and information

Aggregates Levy

HM Revenue and Customs: leaflets, factsheets and booklets
Environmental taxes, reliefs and schemes for businesses
Pay environmental taxes
Aggregates Levy: send your online return (AL100)
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Air passenger duty for plane operators

Rates for air passenger duty
Air passenger duty for plane operators
Exemptions from air passenger duty
Pay air passenger duty
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Alcohol duties

HM Revenue and Customs service availability and issues
The Alcohol Wholesaler Registration Scheme (AWRS)
Spirits Duty
Import alcohol into the UK
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Apprenticeships

Pay Apprenticeship Levy
Technical consultation: draft regulations for the Apprenticeship Levy

Capital allowances

Claim capital allowances
Work out your capital allowances
Capital allowances when you sell an asset
Capital allowances and balancing charges: HS252 Self Assessment helpsheet
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Capital Gains Tax

Pay your Self Assessment tax bill
Capital Gains Tax
HMRC calculators and tools
Tax when you sell property
See more

Charity money, tax and accounts

Claim Gift Aid online
Claiming Gift Aid as a charity or CASC
Schedule spreadsheet to claim back tax on Gift Aid donations
Get recognition from HMRC for your charity
See more

Child Benefit

Claim Child Benefit
Claim Child Benefit for one or more children
HMRC calculators and tools
Report changes that affect your Child Benefit
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Climate change agreements

Climate change agreements: information to report to HMRC

Climate Change Levy

HM Revenue and Customs: leaflets, factsheets and booklets
Environmental taxes, reliefs and schemes for businesses
Climate Change Levy: application, rates and exemptions
Rates and allowances: Climate Change Levy
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Coming to the UK

HMRC calculators and tools
Tax on foreign income
Take cash in and out of the UK
Entering the UK
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Community amateur sports clubs (CASCs)

Claim Gift Aid online
Claiming Gift Aid as a charity or CASC
Schedule spreadsheet to claim back tax on Gift Aid donations
Claim tax back on donations using Charities Online
See more

Complaints and appeals

Contact HMRC
If you can't pay your tax bill on time
If you don't pay your tax bill
Disagree with a tax decision
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Construction Industry Scheme (CIS)

Construction Industry Scheme (CIS)
Use the Construction Industry Scheme (CIS) online service
HM Revenue and Customs service availability and issues
What you must do as a Construction Industry Scheme (CIS) subcontractor
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Corporation Tax

Set up a private limited company
Pay your Corporation Tax bill
HMRC calculators and tools
Corporation Tax
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Council Tax

Running a business from home

Early years

Childcare Service compensation
Childcare service: service availability and issues

Emissions and emissions trading

Taxable benefits and vehicle excise duty: regime for measuring carbon dioxide emissions
Extension of first year allowances for zero-emission goods vehicles and gas refuelling equipment

Employment related securities

SAV: post-transaction valuation checks for capital gains (CG34)
Submit an Enterprise Management Incentives (EMI) notification
Tell HMRC about your employment related securities
SAV: application for a share valuation in connection with Enterprise Management Incentives (VAL231)
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Energy efficiency

Annual update to the Energy Technology List for first year capital allowances

Foreign entertainer tax rules

Pay tax on payments to foreign entertainers and sportspersons
Pay tax in the UK as a foreign entertainer or sportsperson
Foreign entertainers: apply for a reduced tax payment (FEU8)
Foreign entertainers: list of approved payers in the middleman scheme
See more

Fuel Duty

Revenue and Customs Briefs
Receiving, storing and moving excise goods
Excise Movement and Control System: how to register and use
Fuel Duty
See more

Fundraising

Charities: change of details form (ChV1)
Charities and CASC: Gift Aid declaration forms for a single donation
Charities and CASC: Gift Aid declaration forms for multiple donation
Charities: Sponsorship and Gift Aid declaration form
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Gambling duties

HMRC calculators and tools
HM Revenue and Customs service availability and issues
Machine Games Duty
Pay Machine Games Duty
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Government graduate schemes

Join the HMRC Graduate Programme (Tax Professional)

Import and export: customs declarations, duties and tariffs

Trade Tariff: look up commodity codes, duty and VAT rates
HMRC exchange rates for 2018: monthly
Tax and customs for goods sent from abroad
HMRC exchange rates
See more

Income Tax

Personal tax account: sign in or set up
Income Tax rates and Personal Allowances
Self Assessment tax returns
Tax codes
See more

Inheritance Tax

Inheritance Tax
Wills, probate and inheritance
HMRC calculators and tools
Valuing the estate of someone who's died
See more

Insurance Premium Tax

HM Revenue and Customs: leaflets, factsheets and booklets
Insurance Premium Tax: guide for insurers
Notice IPT1: Insurance Premium Tax
Pay Insurance Premium Tax
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International tax

HM Revenue and Customs service availability and issues
Get a certificate of residence to claim tax relief abroad
Tax treaties
USA: tax treaties
See more

Investment schemes

Use the Enterprise Investment Scheme (EIS) to raise money for your company
Venture capital schemes: apply to use the Seed Enterprise Investment Scheme
Offshore funds: list of reporting funds
Tax relief for investors using venture capital schemes
See more

IR35: working through an intermediary

Check employment status for tax
Off-payroll working through an intermediary (IR35)
Apply the off-payroll working rules (IR35) in the private sector
Off-payroll working rules (IR35) for public authorities
See more

Landfill Tax

HM Revenue and Customs: leaflets, factsheets and booklets
Environmental taxes, reliefs and schemes for businesses
Excise Notice LFT1: a general guide to Landfill Tax
Landfill Tax: site operators
See more

Large and mid-size business guidance

HMRC manuals
Large businesses: other roles and responsibilities
How HMRC works with large businesses
Support with tax as a mid-sized business
See more

Leaving the UK

HMRC calculators and tools
Tax if you leave the UK to live abroad
Get your Income Tax right if you're leaving the UK
Tax on foreign income
See more

Life insurance policies

Reporting of chargeable event gains: life insurance policies
Life insurance Chargeable Events Certificates
Life insurance qualifying policies: information requirements following assignment
Financial Institutions Return Bulletin: number 8
See more

Living or working abroad or offshore

Tax on foreign income
Tax on your UK income if you live abroad
RDR3: Statutory Residence Test
Capital Gains Tax for non-residents: UK residential property
See more

Local government pensions

Pension schemes: repayment request for registered pension schemes (R63N)
National Insurance: order form for National Insurance services to Pensions industry forms (CA1586)
Contracted-out pension schemes: contracted-out salary related scheme cessation - early leaver re-input schedule (CA1563)
Contracted-out pension schemes: contracted-out salary related scheme cessation - widow pensioner re-input schedule - pre 1997 (CA1569A)
See more

Managing your charity

Charities: detailed guidance notes on how the tax system operates

Maritime safety

Crew list - International Maritime Organisation form (C97)
Crew's effects declaration - International Maritime Organisation form (C96)
Passenger list - International Maritime Organisation form (C98)

Modernised guidance

Income Tax: armed forces accommodation allowance exemption

Money laundering regulations

HMRC videos, webinars and email alerts
Money Laundering Regulations: your responsibilities
Money laundering supervision: register with HMRC
Money laundering supervision: renew your registration
See more

National and official statistics

Rents and other payments arising from land – statutory return (ROPL-01)
How to complete your statutory notice return
Statutory notice guides
Registered societies (RS-01)
See more

National Insurance

Check your National Insurance record
Tell HMRC about a change to your personal details
Find a lost National Insurance number
National Insurance
See more

Non-resident landlord scheme

Non-resident landlord: application to have UK rental income without deduction of UK tax - individuals (NRL1)
Tax relief for residential landlords: how it's worked out
Changes to tax relief for residential landlords
Non-resident landlords forms
See more

Oil and gas finance and taxation

Oil and gas: Ring Fence Corporation Tax
Petroleum Revenue Tax
Statutory market values for oil
Oil and Gas companies: tax relief for decommissioning expenditure
See more

Oil and gas licensing

Excise Notice 192: Registered Dealers in Controlled Oil

Onshore oil and gas

Oil and gas taxation: minor amendments to onshore, cluster area and investment allowances

PAYE

Rates and thresholds for employers: 2018 to 2019
Pay employers' PAYE
PAYE Online for employers
Rates and thresholds for employers 2017 to 2018
See more

Paying HMRC

HMRC services: sign in or register
Pay your Self Assessment tax bill
Pay your tax bill by debit or credit card
Tax overpayments and underpayments
See more

Pension scheme administration

Claim a tax refund
Workplace pensions
Tax when you get a pension
Early retirement, your pension and benefits
See more

Phishing and scams

Avoid and report internet scams and phishing
Genuine HMRC contact and recognising phishing emails and texts
Phishing emails and bogus contact: HM Revenue and Customs examples
How HM Revenue and Customs keeps you safe online
See more

Public services

Join the HMRC user panel and help improve GOV.UK

Running a company

Running a limited company
Tell HMRC about a change to your business

Scientific research and development

Research and Development (R&D) tax relief
Corporation Tax: increasing the rate of Research and Development expenditure credit

Self Assessment

Register for and file your Self Assessment tax return
Self Assessment tax returns
Pay your Self Assessment tax bill
Claim a tax refund
See more

Self-employment

Register for and file your Self Assessment tax return
Self Assessment tax returns
Pay your Self Assessment tax bill
National Insurance
See more

Setting up a charity

Schedule spreadsheet to claim back tax on Gift Aid donations
Affordable home ownership

Shared Workspace service

HM Revenue and Customs service availability and issues
Shared Workspace
Shared Workspace: registration and enrolment
Help and support for Shared Workspace users
See more

Soft Drinks Industry Levy

Register for the Soft Drinks Industry Levy
Work out the sugar content of your diluted soft drink (notice 3)
Soft Drinks Industry Levy credit for exported, lost or destroyed drinks (notice 4)
Check if your drink is liable for the Soft Drinks Industry Levy
See more

Software development for HMRC

HMRC exchange rates for 2018: monthly
HMRC exchange rates for 2017: monthly
HM Revenue and Customs service availability and issues
Corporation Tax: commercial software suppliers
See more

Stamp duty and other tax on property

Stamp Duty Land Tax
HMRC calculators and tools
Tax when you sell property
Tax when you sell your home
See more

Stamp duty on shares

Stamp Duty on shares
Tax when you buy shares
Pay Stamp Duty
Stamp Duty Reserve Tax - the basics
See more

Starting a company

Set up a private limited company

Support services for military and defence personnel and their families

Rights and responsibilities for reservists and employers

Tax agent and adviser guidance

Rates and thresholds for employers: 2018 to 2019
Rates and thresholds for employers 2017 to 2018
Apply for Marriage Allowance
VAT rates on different goods and services
See more

Tax avoidance

Serial Tax Avoidance Regime: warning notices
Reasonable care: tax returns and other documents
GAAR Advisory Panel opinion of 26 January 2018: employee rewards using multiple tripartite arrangements
Contractor loan schemes: misleading advertising (Spotlight 42)
See more

Tax compliance

Tax on foreign income
Report tax evasion
Declare or report cash in hand pay
HM Revenue and Customs: disclosure service
See more

Tax credits

Manage your tax credits
Tax credits calculator
Child Tax Credit
Working Tax Credit
See more

Tax on savings and investments

Tax on dividends
Lifetime ISA
Tax on savings interest
Child Trust Fund
See more

Tobacco Products Duty

Revenue and Customs Briefs
Tobacco Products Duty
Receiving, storing and moving excise goods
Report tobacco or alcohol tax evasion
See more

Trusts

HMRC calculators and tools
Register your client’s trust
Trusts and taxes
Trusts and Inheritance Tax
See more

VAT

Log in to use VAT online services
HMRC exchange rates for 2018: monthly
Pay your VAT bill
HMRC calculators and tools
See more

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