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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
Customs, VAT and Excise regulations: leaving the EU with no 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
HMRC calculators and tools
Capital Gains Tax
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

How and when your benefits are paid
Claim Child Benefit
Claim Child Benefit for one or more children
Child Benefit payment dates
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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
Rates and allowances: Climate Change Levy
Climate Change Levy: application, rates and exemptions
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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
Pay your Corporation Tax bill
HMRC service availability and issues
HMRC calculators and tools
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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

Emissions and emissions trading

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

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

Revenue and Customs Briefs
Excise Movement and Control System: how to register and use
Fuel Duty
Fuel Duty: claim for repayment of Excise Duty on mineral oil used on commercial vessels (HO50)
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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 a single donation
Charities and CASC: Gift Aid declaration forms for multiple donation
Charities and trading
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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 exchange rates for 2018: monthly
HMRC service availability and issues
Sign in to HMRC excise, import and export services
See more

Income Tax

Personal tax account: sign in or set up
Self Assessment tax returns
Check how much Income Tax you paid last year
Income Tax rates and Personal Allowances
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Inheritance Tax

Wills, probate and inheritance
Inheritance Tax
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: 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
USA: tax treaties
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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 foreign income
Tax on your UK income if you live abroad
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: contracted-out salary related scheme cessation - widow pensioner re-input schedule - pre 1997 (CA1569A)
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

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)

Modernised guidance

Income Tax: armed forces accommodation allowance exemption

Money laundering regulations

HMRC videos, webinars and email alerts
Your responsibilities under money laundering supervision
Register your business for money laundering supervision
Who needs to register 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)
Fees and commissions entertainment agent - statutory return (FAC-03)
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
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Non-resident landlord scheme

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)
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
Oil and gas taxation: transferable tax history and retention of decommissioning expenditure
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
Claim Income Tax relief for your employment expenses (P87)
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
Pay your Corporation Tax bill
Pay your VAT bill
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
Pay your Self Assessment tax bill
Claim a tax refund
See more

Self-employment

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

Setting 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
Submit your Soft Drinks Industry Levy return
Pay the Soft Drinks Industry Levy (notice 5)
Bringing drinks liable for the Soft Drinks Industry Levy into the UK
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 service availability and issues
HMRC calculators and tools
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

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
Find software suppliers for sending VAT Returns and Income Tax updates
HMRC service availability and issues
See more

Tax avoidance

Disguised remuneration: settling your tax affairs
Let Property Campaign: your guide to making a disclosure
Tax avoidance schemes currently in the spotlight
Published details of deliberate tax defaulters
See more

Tax compliance

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

Tax credits

Manage your tax credits
How and when your benefits are paid
Tax credits: your payment dates
Tax credits calculator
See more

Tax on savings and investments

Tax on dividends
Tax on savings interest
Lifetime ISA
Tax when you sell shares
See more

Tenancies and leases

Income Tax rent‑a‑room relief

Tobacco Products Duty

Customs, VAT and Excise regulations: leaving the EU with no deal
Tobacco Products Duty
Report tobacco or alcohol tax evasion
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
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
Use software to submit your VAT Returns
See more

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