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HM Revenue & Customs

HM Revenue & Customs

Services and information

Aggregates Levy

HMRC service availability and issues
HMRC leaflets, factsheets and booklets
Environmental taxes, reliefs and schemes for businesses
Pay environmental taxes
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Air Passenger Duty for plane operators

Rates for Air Passenger Duty
Exemptions from Air Passenger Duty
Send your Air Passenger Duty Return
Air Passenger Duty for plane operators
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Alcohol duties

HMRC service availability and issues
Spirits Duty
The Alcohol Wholesaler Registration Scheme (AWRS)
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
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Charity money, tax and accounts

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

Claim Child Benefit
Claim Child Benefit for one or more children
Report changes that affect your Child Benefit
Child Benefit when your child turns 16
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Climate change agreements

Climate change agreements: information to report to HMRC

Climate Change Levy

HMRC leaflets, factsheets and booklets
Environmental taxes, reliefs and schemes for businesses
Claim relief against the main rates of Climate Change Levy
Climate Change Levy: application, rates and exemptions
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Coming to the UK

HMRC calculators and tools
Take cash in and out of the UK
Tax on foreign income
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
Gift Aid: schedule spreadsheets to claim back tax on donations
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Complaints and appeals

Contact HMRC
If you cannot pay your tax bill on time
Disagree with a tax decision
If you do not pay your tax bill
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Construction Industry Scheme (CIS)

Construction Industry Scheme (CIS)
Use the Construction Industry Scheme (CIS) online service
HMRC 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

Sign up to Tax-Free Childcare if you’re a childcare provider
Sign in to your childcare provider account for Tax-Free Childcare
Claim a top-up refund or compensation for Childcare Service issues
Childcare service: service availability and issues

Emissions and emissions trading

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

Employment related securities

SAV: post-transaction valuation checks for capital gains (CG34)
Submit an Enterprise Management Incentives (EMI) notification
SAV: application for a share valuation in connection with Enterprise Management Incentives (VAL231)
Other ERS schemes and arrangements: end of year return template, technical note and guidance notes
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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: tax deduction certificate (FEU2)
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Forestry

Woodland owners: tax planning

Fuel Duty

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

HMRC calculators and tools
HMRC 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
Bringing goods into the UK
Tax and customs for goods sent from abroad
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Income Tax

Check how much Income Tax you paid last year
Personal tax account: sign in or set up
Claim a tax refund
Self Assessment tax returns
See more

Inheritance Tax

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

HMRC leaflets, factsheets and booklets
Insurance Premium Tax: guide for insurers
Pay Insurance Premium Tax
Insurance Premium Tax: send your online return (IPT100)
See more

International tax

HMRC service availability and issues
Tax treaties
Get a certificate of residence to claim tax relief abroad
Send a country-by-country report
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Investment schemes

Use the Enterprise Investment Scheme (EIS) to raise money for your company
List of approved offshore reporting funds
Venture capital schemes: apply to use the Seed Enterprise Investment Scheme
Tax relief for investors using venture capital schemes
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IR35: working through an intermediary

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

HMRC leaflets, factsheets and booklets
Environmental taxes, reliefs and schemes for businesses
Check the list of registered Landfill Tax site operators
Excise Notice LFT1: a general guide to Landfill Tax
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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
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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
Take cash in and out of the UK
See more

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
Reform of employer contributions into life assurance and overseas pension schemes
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Living or working abroad or offshore

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

Local government pensions

Pension schemes: repayment request for registered pension schemes (R63N)
Contracted-out pension schemes: contracted-out salary related scheme cessation - early leaver re-input schedule (CA1563)
National Insurance: order form for National Insurance services to Pensions industry forms (CA1586)
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's effects declaration - International Maritime Organisation form (C96)
Crew list - International Maritime Organisation form (C97)
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
Your responsibilities under money laundering supervision
Who needs to register for money laundering supervision
Register your business for money laundering supervision
See more

National and official statistics

How to complete your statutory notice return
Statutory notice guides
Rents and other payments arising from land – statutory return (ROPL-01)
Grants and subsidies housing benefit - statutory return (GAS-02)
See more

National Insurance

Find a lost National Insurance number
Check your National Insurance record
Tell HMRC about a change to your personal details
National Insurance
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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
Paying tax on rent to landlords abroad
See more

Oil and gas finance and taxation

Oil and gas: Ring Fence Corporation Tax
Petroleum Revenue Tax
Oil and gas taxation: transferable tax history and retention of decommissioning expenditure
Statutory market values for oil
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
Starter checklist for PAYE
National Insurance rates and categories
PAYE Online for employers
See more

Paying HMRC

HMRC services: sign in or register
Pay your Self Assessment tax bill
Tax overpayments and underpayments
Pay your VAT bill
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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

Avoid and report internet scams and phishing
Genuine HMRC contact and recognising phishing emails and texts
Examples of HMRC related phishing emails and bogus contact
Report a security vulnerability in an HMRC online service
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
Claim a tax refund
Self Assessment tax returns
Pay your Self Assessment tax bill
See more

Self-employment

Register for and file your Self Assessment tax return
Self Assessment tax returns
Pay your Self Assessment tax bill
Working for yourself
See more

Setting up a charity

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

Shared Workspace service

HMRC service availability and issues
Shared Workspace
Shared Workspace: registration and enrolment
Help and support for Shared Workspace users
See more

Soft Drinks Industry Levy

Check if your drink is liable for the Soft Drinks Industry Levy
Register for Soft Drinks Industry Levy and change your details
Soft Drinks Industry Levy returns and records (notice 2)
Submit your Soft Drinks Industry Levy return
See more

Software development for HMRC

HMRC exchange rates for 2018: monthly
HMRC service availability and issues
Exchange rates from HMRC in CSV and XML format
HMRC exchange rates for 2017: monthly
See more

Stamp duty and other tax on property

Stamp Duty Land Tax
HMRC calculators and tools
Tax when you sell property
Income Tax when you let property: work out your rental income
See more

Stamp duty on shares

Tax when you buy shares
Stamp Duty on 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 and register for Corporation Tax: service availability and issues

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
Apply for Marriage Allowance
VAT rates on different goods and services
Advisory Fuel Rates
See more

Tax avoidance

Disguised remuneration: settling your tax affairs
Umbrella companies offering to increase your take home pay (Spotlight 45)
Let Property Campaign: your guide to making a disclosure
Tax avoidance schemes currently in the spotlight
See more

Tax compliance

Tax on foreign income
HM Revenue and Customs: disclosure service
Report tax evasion
Requirement to Correct tax due on offshore assets
See more

Tax credits

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

Tax on savings and investments

Child Trust Fund
Tax on dividends
Tax on savings interest
Tax when you sell shares
See more

Tenancies and leases

Income Tax rent‑a‑room relief

Tobacco Products Duty

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

Trusts

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

VAT

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

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