HM Revenue & Customs

Services and information

Aggregates Levy

• HMRC service availability and issues
• Environmental taxes, reliefs and schemes for businesses
• HMRC leaflets, factsheets and booklets
• Rates and allowances: Aggregates Levy
• See more

Air Passenger Duty for plane operators

• Rates for Air Passenger Duty
• Send your Air Passenger Duty Return
• Exemptions from Air Passenger Duty
• Air Passenger Duty for plane operators
• See more

Alcohol duties

• HMRC service availability and issues
• Import alcohol into the UK
• The Alcohol Wholesaler Registration Scheme (AWRS)
• Beer Duty Return (EX46)
• See more

Apprenticeships

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

Business and mortgage services

• Check the list of businesses and sites registered for Aggregates Levy

Business auditing, accounting and reporting

• Catering, takeaway food (VAT Notice 709/1)
• Community Amateur Sports Clubs: changes to rules
• Ditch paper receipts – as VAT goes digital

Capital allowances

• Claim capital allowances
• Work out your capital allowances
• Capital allowances and balancing charges (Self Assessment helpsheet HS252)
• Claiming capital allowances for structures and buildings
• See more

Capital Gains Tax

• Pay your Self Assessment tax bill
• Capital Gains Tax
• Tax on cryptoassets
• Tax when you sell property
• See more

Charity money, tax and accounts

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

Child Benefit

• Claim Child Benefit
• Claim Child Benefit for one or more children
• Report changes that affect your Child Benefit
• High Income Child Benefit Tax Charge
• See more

Climate change agreements

• Climate change agreements: information to report to HMRC

Climate Change Levy

• Climate Change Levy rates
• Send supporting analysis of relief for Climate Change Levy
• Claim relief against the main rates of Climate Change Levy
• Environmental taxes, reliefs and schemes for businesses
• See more

Closing a company

• Strike off your limited company from the Companies Register
• Changes to protect tax in insolvency cases

Coming to the UK

• Entering the UK
• HMRC tools and calculators
• Tax on foreign income
• Take cash in and out of the UK
• See more

Community amateur sports clubs (CASCs)

• Claim Gift Aid online
• Schedule spreadsheet to claim back tax on Gift Aid donations
• Gift Aid schedule spreadsheets to claim back tax on donations
• Claiming Gift Aid as a charity or CASC
• See more

Complaints and appeals

• Contact HMRC
• If you cannot pay your tax bill on time
• Disagree with a tax decision
• Complain about HMRC
• See more

Construction Industry Scheme (CIS)

• Construction Industry Scheme (CIS)
• Use the Construction Industry Scheme (CIS) online service
• HMRC service availability and issues
• Claim a refund of Construction Industry Scheme deductions if you're a limited company or an agent
• See more

Copyright

• Apply for action to protect your intellectual property rights
• Report goods that infringe your intellectual property rights
• Apply to extend your application to protect your intellectual property rights

Corporation Tax

• Set up a private limited company
• Pay your Corporation Tax bill
• Set up a limited company: step by step
• File your accounts and Company Tax Return
• See more

Council Tax

• Running a business from home

Crime and infringement

• Apply for action to protect your intellectual property rights
• Report goods that infringe your intellectual property rights
• Apply to extend your application to protect your intellectual property rights

Data

• Check the list of businesses and sites registered for Aggregates Levy

Designs

• Apply for action to protect your intellectual property rights
• Report goods that infringe your intellectual property rights
• Apply to extend your application to protect your intellectual property rights

Digital Services Tax

• Register for Digital Services Tax and change your details
• Check if you need to register for Digital Services Tax
• Submit a Digital Services Tax return
• Pay your Digital Services Tax
• See more

Early years

• Sign in to your childcare account
• Tax-Free Childcare
• 30 hours free childcare
• Check what help you could get with childcare costs
• See more

Emissions and emissions trading

• Extension of first year allowances for zero-emission goods vehicles and gas refuelling equipment
• Exempt zero-emission capable taxis from Vehicle Excise Duty expensive car supplement
• Taxable benefits and vehicle excise duty: regime for measuring carbon dioxide emissions

Employment related securities

• Tell HMRC about your employment related securities (ERS) schemes
• Post transaction valuation checks for Capital Gains (CG34)
• Other ERS schemes and arrangements: end of year return template, technical note and guidance notes
• Employment related securities: check files and submit returns
• See more

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
• Foreign entertainers: tax deduction certificate (FEU2)
• Pay tax in the UK as a foreign entertainer or sportsperson
• Foreign entertainers tax forms
• See more

Forestry

• Woodland owners: tax planning

Freehold and leasehold property

• Quarterly Stamp Duty Statistics

Fuel Duty

• Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
• Receiving, storing and moving excise goods
• Fuels for use in vehicles (Excise Notice 75)
• Importing excise goods to the UK from the EU
• See more

Funding programmes

• Apply for grants to help your business with customs declarations

Fundraising

• Charities: change of details form (ChV1)
• Charities and CASC: Gift Aid declaration forms for multiple donation
• Charities and CASC: Gift Aid declaration forms for a single donation
• Charities and trading
• See more

Gambling duties

• HMRC tools and calculators
• HMRC service availability and issues
• Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
• Machine Games Duty
• See more

Government graduate schemes

• Join the HMRC graduate programme (Tax Professional)

Health and safety

• Disability, wellbeing and mental health at HM Revenue and Customs

Import, export and customs for businesses

• Trade Tariff: look up commodity codes, duty and VAT rates
• Sign in to HMRC excise, import and export services
• Get an EORI number
• HMRC exchange rates for 2021: monthly
• See more

Income Tax

• Personal tax account: sign in or set up
• Self Assessment tax returns
• Claim a tax refund
• Check your Income Tax for the current year
• See more

Inheritance Tax

• Inheritance Tax
• Applying for probate
• Valuing the estate of someone who's died
• Inheritance Tax: return of estate information (IHT205) for deaths on or after 6 April 2011
• See more

Insurance Premium Tax

• HMRC leaflets, factsheets and booklets
• Pay Insurance Premium Tax
• Changes to Insurance Premium Tax: increase to standard rate
• Insurance Premium Tax: group member details (IPT51)
• See more

International tax

• HMRC service availability and issues
• How to apply for a certificate of residence to claim tax relief abroad
• Tax treaties
• Apply by post for a Certificate of Residence for a limited company or partnership
• See more

Investment schemes

• Use the Enterprise Investment Scheme (EIS) to raise money for your company
• Use the Seed Enterprise Investment Scheme to raise money for your company
• Approved offshore reporting funds
• Tax relief for investors using venture capital schemes
• See more

Landfill Tax

• HMRC service availability and issues
• Environmental taxes, reliefs and schemes for businesses
• HMRC leaflets, factsheets and booklets
• Excise Notice LFT1: a general guide to Landfill Tax
• See more

Large and mid-size business guidance

• HMRC manuals
• Publish your large business tax strategy
• How HMRC works with large businesses
• Large businesses: other roles and responsibilities
• See more

Law and practice

• Apply for action to protect your intellectual property rights
• Report goods that infringe your intellectual property rights
• Apply to extend your application to protect your intellectual property rights

Leaving the UK

• HMRC tools and calculators
• 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

Legislative process

• HMRC Statements of Practice
• Restrictions on interim payments in proceedings relating to tax matters
• Statement of Practice 1 (1991)
• Statement of Practice 2 (1993)
• See more

Licensing

• Regulations temporarily suspended to fast-track supplies of PPE to NHS staff and protect companies hit by COVID-19

Life insurance policies

• Report chargeable event gains for life insurance policies
• Find out how to report life insurance Chargeable Event Certificates as a text file
• Life insurance qualifying policies: information requirements following assignment
• Financial Institutions Return Bulletin: number 8
• See more

Living or working abroad or offshore

• Tax on your UK income if you live abroad
• Tell HMRC about Capital Gains Tax on UK property or land if you’re non-resident
• Tax on foreign income
• RDR3 Statutory Residence Test
• See more

Local government pensions

• Pension schemes: repayment request for registered pension schemes (R63N)

Managing your charity

• Find software suppliers for filing Charities repayment online
• Charities: detailed guidance notes on how the tax system operates
• Charities: service availability and issues

Manufacturing

• Register with the UK ID issuer if your business is involved in the supply of tobacco product
• Put unique identifiers (UIDs) on your tobacco products
• Manufacturing and importing tobacco products
• Tobacco product traceability

Maritime safety

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

Money laundering regulations

• Register or renew your money laundering supervision with HMRC
• HMRC videos, webinars and email alerts
• Who needs to register for money laundering supervision
• Your responsibilities under money laundering supervision
• See more

National and official statistics

• How to complete your statutory notice return
• Rents and other payments arising from land – statutory return (ROPL-01)
• Statutory notice guides
• Excise duties, VAT and other indirect tax statistics
• See more

National Insurance

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

Non-resident landlords

• Tax relief for residential landlords: how it's worked out
• Non-resident landlord: application to have UK rental income without deduction of UK tax - individuals (NRL1)
• Forms for non-resident landlords
• Paying tax on rent on behalf of landlords who are abroad
• See more

Off-payroll working (IR35)

• Check employment status for tax
• Understanding off-payroll working (IR35)
• April 2021 changes to off-payroll working for clients
• April 2021 changes to off-payroll working for intermediaries and contractors
• See more

Oil and gas finance and taxation

• Petroleum Revenue Tax
• Oil and gas: Ring Fence Corporation Tax
• Oil and gas: offshore contractors
• Oil and Gas companies: tax relief for decommissioning expenditure
• See more

Onshore oil and gas

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

Patents

• Apply for action to protect your intellectual property rights
• Report goods that infringe your intellectual property rights
• Apply to extend your application to protect your intellectual property rights

PAYE

• Claim for wages through the Coronavirus Job Retention Scheme
• Rates and thresholds for employers 2021 to 2022
• Claim Income Tax relief for your employment expenses (P87)
• Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme
• See more

Paying HMRC

• HMRC services: sign in or register
• Pay your Self Assessment tax bill
• Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme
• Calculate how much you can claim using the Coronavirus Job Retention Scheme
• See more

Pension scheme administration

• Claim a tax refund
• Workplace pensions
• HMRC service availability and issues
• Tax when you get a pension
• See more

Phishing and scams

• Check a list of genuine HMRC contacts
• Identify HMRC related scam phone calls, emails and text messages
• Avoid and report internet scams and phishing
• Examples of HMRC related phishing emails, suspicious phone calls and texts
• See more

Policing and crime prevention

• Anti Terrorism, Crime and Security Act 2001: Code Of Practice on the disclosure of information

Public services

• Join the HMRC user panel and help improve GOV.UK
• DAC6: Disclosure of cross-border arrangements research
• Understanding the evolving role of tax advisers and agents in the avoidance marketplace

Running a company

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

Scientific research and development

• Research and Development tax relief
• Northern Ireland Corporate Tax Office (NIrCTO)
• Corporation Tax: increasing the rate of Research and Development expenditure credit

Self Assessment

• File your Self Assessment tax return online
• Self Assessment tax returns
• Claim a tax refund
• Pay your Self Assessment tax bill
• See more

Self-employment

• Check if you can claim a grant through the Self-Employment Income Support Scheme
• File your Self Assessment tax return online
• Self Assessment tax returns
• Claim a grant through the Self-Employment Income Support Scheme
• See more

Setting up a charity

• Set up a charity
• Affordable home ownership

Shared Workspace service

• HMRC service availability and issues
• Shared Workspace online service
• Shared Workspace registration and enrolment
• Shared Workspace: service availability and issues
• See more

Soft Drinks Industry Levy

• Submit your Soft Drinks Industry Levy return
• Pay the Soft Drinks Industry Levy (notice 5)
• Check if your drink is liable for the Soft Drinks Industry Levy
• Bringing drinks liable for the Soft Drinks Industry Levy into the UK
• See more

Software development for HMRC

• HMRC service availability and issues
• PAYE draft forms: P11D and P11D Working Sheets (2020 to 2021)
• Find commercial software developers
• HMRC exchange rates for 2019: monthly
• See more

Stamp duty and other tax on property

• Stamp Duty Land Tax
• Tax when you sell property
• Log in and file your Stamp Duty Land Tax return
• HMRC tools and calculators
• See more

Stamp duty on shares

• Completing a stock transfer form
• Tax when you buy shares
• Pay Stamp Duty
• Stamp Duty: reliefs and exemptions on paper shares
• See more

Starting a company

• Set up a private limited company
• Set up a limited company: step by step

Support for children and young people

• Eligibility for government childcare offers protected
• Protections for working parents eligible for childcare support

Support services for military and defence personnel and their families

• Rights and responsibilities for reservists and employers

Support services for veterans and their families

• Tax cut for employers of veterans brought in

Tax agent and adviser guidance

• Apply for Marriage Allowance
• Sign in to your agent services account
• Check when you must use the VAT reverse charge for building and construction services
• Sign up your client for Making Tax Digital for VAT
• See more

Tax avoidance

• Tax avoidance schemes aimed at contractors and agency workers
• Let Property Campaign: your guide to making a disclosure
• Details of deliberate tax defaulters
• Umbrella companies offering to increase your take home pay (Spotlight 45)
• See more

Tax compliance

• Report tax evasion
• Tax on foreign income
• HMRC: disclosure service
• Declare or report cash in hand pay
• See more

Tax credits

• New one-off £500 payment for working households receiving tax credits
• Manage your tax credits
• Tax credits calculator
• Working Tax Credit
• See more

Tax on savings and investments

• Child Trust Fund
• Lifetime ISA
• Tax on dividends
• Tax when you sell shares
• See more

Tenancies and leases

• Income Tax rent‑a‑room relief

Tobacco Products Duty

• Receiving, storing and moving excise goods
• Tobacco Products Duty
• Import tobacco products into the UK
• Importing excise goods to the UK from the EU
• See more

Trade marks

• Apply for action to protect your intellectual property rights
• Report goods that infringe your intellectual property rights
• Apply to extend your application to protect your intellectual property rights

Transporting goods

• Check an HGV is ready to cross the border (Kent Access Permit)
• Apply for an ATA Carnet
• How to use your ATA Carnet

Trusts

• HMRC tools and calculators
• Trusts and taxes
• Manage your trust's details
• Trusts and Inheritance Tax
• See more

Universal Credit

• Families with more than 2 children: claiming benefits
• Help to Save: service availability and issues
• Support for a child conceived without your consent
• Child Tax Credit and Universal Credit claimants: statistics related to the policy to provide support for a maximum of 2 children, April 2020
• See more

VAT

• Sign in to your VAT online account
• Pay VAT deferred due to coronavirus (COVID-19)
• Pay your VAT bill
• VAT registration
• See more