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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
Send your Aggregates Levy return online
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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
Customs, VAT and Excise regulations if the UK leaves the EU without a deal
The Alcohol Wholesaler Registration Scheme (AWRS)
Spirits Duty
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Apprenticeships

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

Business auditing, accounting and reporting

Catering, takeaway food (VAT Notice 709/1)
Removing wine from your premises without paying Excise Duty

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
Gift Aid schedule spreadsheets to claim back tax on donations
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Child Benefit

Claim Child Benefit
Claim Child Benefit for one or more children
HMRC service availability and issues
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

HMRC leaflets, factsheets and booklets
Environmental taxes, reliefs and schemes for businesses
UK Trade Tariff: excise duties, reliefs, drawbacks and allowances
Rates and allowances: Climate Change Levy
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Closing a company

Strike off your limited company from the Companies Register

Coming to the UK

HMRC calculators and tools
Entering the UK
Tax on foreign income
Take cash in and out of 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
If you do not pay your tax bill
Disagree with a tax decision
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Construction Industry Scheme (CIS)

HMRC service availability and issues
Construction Industry Scheme (CIS)
Use the Construction Industry Scheme (CIS) online service
HMRC videos, webinars and email alerts
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Corporation Tax

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

Running a business from home

Early years

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

Emissions and emissions trading

Carbon Emissions Tax technical note
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
Exempt zero-emission capable taxis from Vehicle Excise Duty expensive car supplement

Employment related securities

Tell HMRC about your employment related securities (ERS) schemes
SAV: post-transaction valuation checks for capital gains (CG34)
Submit an Enterprise Management Incentives (EMI) notification
Employment related securities: check files and submit returns
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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)
See more

Forestry

Woodland owners: tax planning

Freehold and leasehold property

Quarterly Stamp Duty Statistics

Fuel Duty

Receiving, storing and moving excise goods
Revenue and Customs Briefs
Excise Movement and Control System: how to register and use
UK Trade Tariff: excise duties, reliefs, drawbacks and allowances
See more

Funding programmes

Apply for grants if your business completes 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 service availability and issues
HMRC calculators and tools
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 service availability and issues
Register for simplified import procedures if the UK leaves the EU without a deal
HMRC exchange rates for 2019: monthly
See more

Income Tax

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

Inheritance Tax

Wills, probate and inheritance
Inheritance Tax
Valuing the estate of someone who's died
Inheritance Tax: return of estate information (IHT205)
See more

Insurance Premium Tax

HMRC leaflets, factsheets and booklets
Insurance Premium Tax: guide for insurers
Pay Insurance Premium Tax
Insurance Premium Tax: registration form (IPT 1)
See more

International tax

HMRC service availability and issues
How to apply for a certificate of residence to claim tax relief abroad
Tax treaties
Report sales to VAT-registered EU businesses using the EC Sales List
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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
List of approved offshore reporting funds
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
See more

Landfill Tax

HMRC service availability and issues
HMRC leaflets, factsheets and booklets
Environmental taxes, reliefs and schemes for businesses
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
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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
Tax on foreign income
See more

Life insurance policies

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

Living or working abroad or offshore

Tax on your UK income if you live abroad
Tax on foreign income
RDR3: Statutory Residence Test
National Insurance: apply for a portable document A1/E101 if self-employed in European Economic Area (CA3837)
See more

Local government pensions

Pension schemes: repayment request for registered pension schemes (R63N)
Contracted-out pension schemes: termination of contracted-out employment (CA1607)
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)
See more

Managing your charity

Charities: detailed guidance notes on how the tax system operates

Manufacturing

Manufacturing and importing tobacco products
Rules for tobacco products

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)

Money laundering regulations

HMRC videos, webinars and email alerts
Register your business for money laundering supervision
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
Statutory notice guides
Rents and other payments arising from land – statutory return (ROPL-01)
VAT, excise duties and other minor industry specific duties and levies
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
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: supplementary charge
Claim unrelievable field loss for Petroleum Revenue Tax
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

Claim Income Tax relief for your employment expenses (P87)
Rates and thresholds for employers: 2018 to 2019
Employer Bulletin: February 2019
Pay employers' PAYE
See more

Paying HMRC

HMRC services: sign in or register
Pay your Self Assessment tax bill
Tax overpayments and underpayments
Pay employers' PAYE
See more

Pension scheme administration

Claim a tax refund
HMRC service availability and issues
Workplace pensions
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
Self Assessment tax returns
Claim a tax refund
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
National Insurance
See more

Setting up a charity

Set up a charity
Affordable home ownership

Shared Workspace service

HMRC service availability and issues
Shared Workspace
Shared Workspace: registration and enrolment
Shared Workspace: add a new customer member
See more

Soft Drinks Industry Levy

Check if your drink is liable for the Soft Drinks Industry Levy
Pay the Soft Drinks Industry Levy (notice 5)
Bringing drinks liable for the Soft Drinks Industry Levy into the UK
Soft Drinks Industry Levy returns and records (notice 2)
See more

Software development for HMRC

HMRC exchange rates for 2019: monthly
HMRC exchange rates for 2018: monthly
HMRC exchange rates for 2017: monthly
PAYE draft forms: P60 (2018 to 2019)
See more

Stamp duty and other tax on property

Stamp Duty Land Tax
HMRC service availability and issues
HMRC calculators and tools
Tax when you sell property
See more

Stamp duty on shares

Stamp Duty Land Tax online and paper returns
Tax when you buy shares
Stamp Duty on shares
Pay Stamp Duty
See more

Starting a company

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

Support services for military and defence personnel and their families

Rights and responsibilities for reservists and employers

Tax agent and adviser guidance

Apply for Marriage Allowance
Rates and thresholds for employers: 2018 to 2019
Find software suppliers for sending VAT Returns and Income Tax updates
Employer Bulletin: February 2019
See more

Tax avoidance

Disguised remuneration: settling your tax affairs
Attempts to avoid an Income Tax charge when a company is wound up (Spotlight 47)
Disguised remuneration: contractor loans settlements and obtaining a deed of release (Spotlight 48)
Tax avoidance: disguised remuneration
See more

Tax compliance

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

Tax credits

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

Tax on savings and investments

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

Tenancies and leases

Income Tax rent‑a‑room relief

Tobacco Products Duty

Customs, VAT and Excise regulations if the UK leaves the EU without a deal
Receiving, storing and moving excise goods
The Tobacco Products (Traceability and Security Features) Regulations 2019
Excise Movement and Control System: how to register and use
See more

Transporting goods

International road haulage: driver documents
Transport goods out of the UK by road: step by step

Trusts

HMRC calculators and tools
Trusts and taxes
Trusts and Inheritance Tax
Inheritance Tax account (IHT100)
See more

Universal Credit

Families with more than 2 children: claiming benefits
Help to Save: service availability and issues

VAT

Log in to use VAT online services
Use software to submit your VAT Returns
Find software suppliers for sending VAT Returns and Income Tax updates
Pay your VAT bill
See more

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