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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
Aggregates Levy: send your online return (AL100)
Notice 910: how we use the information we collect - our Code of Practice
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Air Passenger Duty

Air Passenger Duty
Excise Notice 550: Air Passenger Duty
Rates and allowances: Air Passenger Duty
Air Passenger Duty: send your online return (APD2)
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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

Business rates

Disagree with your business rates

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
Child Benefit: claim form (CH2)
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

HM Revenue and Customs: leaflets, factsheets and booklets
Environmental taxes, reliefs and schemes for businesses
Climate Change Levy: supplier certificate (PP11)
Climate Change Levy: relief supporting analysis (PP10)
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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 can't pay your tax bill on time
Disagree with a tax decision
Complain to HM Revenue and Customs
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Construction Industry Scheme (CIS)

HM Revenue and Customs service availability and issues
Construction Industry Scheme (CIS)
Use the Construction Industry Scheme (CIS) online service
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
HM Revenue and Customs service availability and issues
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Council Tax

Running a business from home

Early years

Form FCC1
Childcare Service compensation
Childcare service: service availability and issues

Employment related securities

SAV: 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 bulletins
Tell HMRC about your employment related securities
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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 forms
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Fuel Duty

Revenue and Customs Briefs
Receiving, storing and moving excise goods
Excise Movement and Control System: how to register and use
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
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 of farmed animals

Import and export: manifest and request to land cattle in advance of report and entry (C93)

Import and export: customs declarations, duties and tariffs

Trade Tariff: look up commodity codes, duty and VAT rates
HMRC exchange rates for 2017: monthly
Tax and customs for goods sent from abroad
HM Revenue and Customs service availability and issues
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Income Tax

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

HM Revenue and Customs: leaflets, factsheets and booklets
Insurance Premium Tax: guide for insurers
Notice IPT1: Insurance Premium Tax
Insurance Premium Tax: increase of standard rate
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International tax

HM Revenue and Customs service availability and issues
Get a certificate of residence for tax purposes
USA: tax treaties
Italy: tax treaties
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Investment schemes

Venture capital schemes: apply to use the Enterprise Investment Scheme
Venture capital schemes: apply to use the Seed Enterprise Investment Scheme
Offshore funds: list of reporting funds
Venture capital schemes: tax relief for investors
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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
Off-payroll working (IR35) in the public sector: pay an intermediary
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Landfill Tax

HM Revenue and Customs: leaflets, factsheets and booklets
Environmental taxes, reliefs and schemes for businesses
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
Large businesses: other roles and responsibilities
Get help with tax as a growing mid-sized business
Support with tax as a mid-sized business
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Leaving the UK

HMRC calculators and tools
Income Tax: leaving the UK - getting your tax right (P85)
Tax if you leave the UK to live abroad
Take cash in and out of the UK
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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
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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
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Local government pensions

National Insurance: order form for National Insurance services to Pensions industry forms (CA1586)
Contracted-out pension schemes: termination of contracted-out employment (CA1607)
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)
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Managing your charity

Charities: detailed guidance notes on how the tax system operates

Maritime safety

Import and export: International Maritime Organisation - crew list (C97)
Import and export: International Maritime Organisation - crew's effects declaration (C96)
Import and export: International Maritime Organisation - passenger list (C98)

Money laundering regulations

HMRC webinars, e-learning, email alerts and videos for businesses and agents
Money Laundering Regulations: your responsibilities
Money laundering supervision: renew your registration
Money laundering supervision: register with HMRC
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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)
Changes to tax relief for residential landlords
Tax relief for residential landlords: how it's worked out
Paying tax on rent to landlords abroad
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Oil and gas finance and taxation

Oil and gas: Ring Fence Corporation Tax
Petroleum Revenue Tax
Oil and gas: supplementary charge
Oil and gas taxation: reduction in Petroleum Revenue Tax and supplementary charge
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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

Pay employers' PAYE
PAYE Online for employers
PAYE: starter checklist
Rates and thresholds for employers 2017 to 2018
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Paying HMRC

HMRC services: sign in or register
Pay your Self Assessment tax bill
Pay your Corporation Tax bill
Tax overpayments and underpayments
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Pension scheme administration

Claim a tax refund
HM Revenue and Customs service availability and issues
Workplace pensions
Tax when you get a pension
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Phishing and scams

Avoid and report internet scams and phishing
Genuine HM Revenue and Customs 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
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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

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
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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
Help and support for Shared Workspace users
Shared Workspace: registration and enrolment
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Software development for HMRC

HMRC exchange rates for 2017: monthly
HM Revenue and Customs service availability and issues
HMRC exchange rates for 2016: monthly
Corporation Tax: commercial software suppliers
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Stamp duty and other tax on property

Stamp Duty Land Tax
HMRC calculators and tools
HM Revenue and Customs service availability and issues
Tax when you sell property
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Stamp duty on shares

Stamp Duty on shares
Tax when you buy shares
Pay Stamp Duty
Stamp Duty: reliefs and exemptions on paper shares
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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

Apply for Marriage Allowance
Rates and thresholds for employers 2017 to 2018
VAT rates on different goods and services
HM Revenue and Customs service availability and issues
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Tax avoidance

Tax avoidance schemes currently in the spotlight
Published details of deliberate tax defaulters
Draft legislation: tackling disguised remuneration - avoidance schemes
Contractor tax: loan schemes can cost you more (Spotlight 33)
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Tax compliance

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

Manage your tax credits
Tax credits calculator
Child Tax Credit
Working Tax Credit
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Tax on savings and investments

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

Tobacco Products Duty

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

HMRC calculators and tools
Trusts and taxes
Trusts and Inheritance Tax
Inheritance Tax: Inheritance Tax account (IHT100)
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VAT

Log in to use VAT online services
Pay your VAT bill
HMRC exchange rates for 2017: monthly
VAT registration
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