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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
The Alcohol Wholesaler Registration Scheme (AWRS)
Spirits Duty
Beer Duty Return (EX46)
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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)
Ditch paper receipts – as VAT goes digital
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
See more

Charity money, tax and accounts

Claim Gift Aid online
Claiming Gift Aid as a charity or CASC
Gift Aid schedule spreadsheets to claim back tax on donations
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
Child Benefit when your child turns 16
See more

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
Send supporting analysis of relief for Climate Change Levy
See more

Closing a company

Strike off your limited company from the Companies Register

Coming to the UK

HMRC calculators and tools
Entering the UK
Application for Transfer of Residence relief (ToR1)
Take cash in and out of the UK
See more

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
Complain about HMRC
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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
Claim a refund of Construction Industry Scheme deductions if you're a limited company
See more

Corporation Tax

Set up a private limited company
Pay your Corporation Tax bill
HMRC calculators and tools
Set up a limited company: step by step
See more

Council Tax

Running a business from home

Crime and infringement

Notice 34: intellectual property rights

Early years

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

Emissions and emissions trading

Carbon Emissions Tax technical note
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

Other ERS schemes and arrangements: end of year return template, technical note and guidance notes
Employment related securities: return templates, technical notes, forms and templates for previous years
Tell HMRC about your employment related securities (ERS) schemes
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
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

Excise Movement and Control System: how to register and use
Revenue and Customs Briefs
Receiving, storing and moving excise goods
Report red diesel used on public roads
See more

Fundraising

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

Gambling duties

HMRC calculators and tools
HMRC service availability and issues
Machine Games Duty
Pay Machine Games Duty
See more

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 2019: monthly
Sign in to HMRC excise, import and export services
Bringing goods into the UK
See more

Income Tax

Personal tax account: sign in or set up
Claim a tax refund
Self Assessment tax returns
Income Tax rates and Personal Allowances
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
Pay Insurance Premium Tax
Rates and allowances: Insurance Premium Tax
Insurance Premium Tax Manuals
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
See more

IR35: working through an intermediary

Check employment status for tax
Off-payroll working through an intermediary (IR35)
Prepare for changes to the off-payroll working rules (IR35)
Off-payroll working rules from April 2020
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
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
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
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 - widow pensioner re-input schedule - pre 1997 (CA1569A)
See more

Managing your charity

Find software suppliers for Charities Online
Charities: detailed guidance notes on how the tax system operates

Manufacturing

Register with the ID issuer if you're in the tobacco product supply chain
Tobacco product traceability
Put unique identifiers (UIDs) on your tobacco products
Manufacturing and importing tobacco products

Maritime safety

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

Money laundering regulations

Register or renew your money laundering supervision with HMRC
Who needs to register for money laundering supervision
HMRC videos, webinars and email alerts
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)
Business rates – statutory notice (BR-01)
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 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
Oil and gas: supplementary charge
Oil Taxation Manual
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)
Pay employers' PAYE
PAYE Online for employers
National Insurance rates and categories
See more

Paying HMRC

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

Pension scheme administration

Claim a tax refund
Workplace pensions
Tax when you get a pension
HMRC service availability and issues
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
Controls prevent phone fraudsters spoofing HMRC
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
Set up as a sole trader
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
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
Bringing drinks liable for the Soft Drinks Industry Levy into the UK
Pay the Soft Drinks Industry Levy (notice 5)
Submit your Soft Drinks Industry Levy return
See more

Software development for HMRC

HMRC exchange rates for 2019: monthly
HMRC service availability and issues
HMRC exchange rates for 2018: monthly
Commercial software developers
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

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

Sign up for Making Tax Digital for VAT
Rates and thresholds for employers: 2018 to 2019
Find software that's compatible with Making Tax Digital for VAT
Apply for Marriage Allowance
See more

Tax avoidance

Report and account for your disguised remuneration loan charge
Disguised remuneration: settling your tax affairs
Disguised remuneration: schemes affected by the loan charge (Spotlight 44)
Let Property Campaign: your guide to making a disclosure
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
Lifetime ISA
Tax on savings interest
Child Trust Fund
See more

Tenancies and leases

Income Tax rent‑a‑room relief

Tobacco Products Duty

Excise Movement and Control System: how to register and use
Tobacco Products Duty
Report tobacco or alcohol tax evasion
Receiving, storing and moving excise goods
See more

Trade marks

Notice 34: intellectual property rights

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
Register your client’s trust
See more

Universal Credit

Families with more than 2 children: claiming benefits
Help to Save: service availability and issues
Transition from tax credits to Universal Credit: qualitative and quantitative research with claimants
Concept testing the migration of tax credits customers to Universal Credit
See more

VAT

Sign in to your VAT online account
Sign up for Making Tax Digital for VAT
Making Tax Digital for VAT as a business: step by step
Pay your VAT bill
See more

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