HM Revenue & Customs

Services and information

Aggregates Levy

1. Environmental taxes, reliefs and schemes for businesses
2. Pay Environmental Taxes
3. Excise Notice AGL1: Aggregates Levy
4. Aggregates Levy: rates and reliefs
5. See more

Air Passenger Duty

1. Air Passenger Duty
2. Rates and allowances: Air Passenger Duty
3. Excise Notice 550: Air Passenger Duty
4. Pay Air Passenger Duty
5. See more

Alcohol duties

1. HM Revenue and Customs service availability and issues
2. The Alcohol Wholesaler Registration Scheme (AWRS)
3. Webinars, e-learning, emails and videos if you're self-employed
4. Revenue and Customs Briefs
5. See more

Capital allowances

1. Claim capital allowances
2. Capital allowances and balancing charges: HS252 Self Assessment helpsheet
3. Capital allowances when you sell an asset
4. Work out your capital allowances
5. See more

Capital Gains Tax

1. Pay your Self Assessment tax bill
2. Tax when you sell property
3. Capital Gains Tax
4. Tax when you sell your home
5. See more

Charity money, tax and accounts

1. Claim Gift Aid online
2. Schedule spreadsheet to claim back tax on Gift Aid donations
3. Get recognition from HMRC for your charity
4. Gift Aid: schedule spreadsheets to claim back tax on donations
5. See more

Child Benefit

1. Child Benefit: claim form (CH2)
2. Report changes that affect your Child Benefit
3. Claim Child Benefit
4. Child Benefit when your child turns 16
5. See more

Climate Change Levy

1. Environmental taxes, reliefs and schemes for businesses
2. Rates and allowances: Climate Change Levy
3. Climate Change Levy: supplier certificate (PP11)
4. Excise Notice CCL1/3: Climate Change Levy - reliefs and special treatments for taxable commodities
5. See more

Coming to the UK

1. Take cash in and out of the UK
2. Entering the UK
3. Tax if you come to live in the UK
4. Tax on foreign income
5. See more

Community amateur sports clubs (CASCs)

1. Claim Gift Aid online
2. Schedule spreadsheet to claim back tax on Gift Aid donations
3. Gift Aid: schedule spreadsheets to claim back tax on donations
4. Claim tax back on donations using Charities Online
5. See more

Complaints and appeals

1. Contact HMRC
2. Complain to HM Revenue and Customs
3. If you can't pay your tax bill on time
4. Disagree with a tax decision
5. See more

Construction Industry Scheme (CIS)

1. Construction Industry Scheme (CIS)
2. HM Revenue and Customs service availability and issues
3. Use the Construction Industry Scheme (CIS) online service
4. What you must do as a Construction Industry Scheme (CIS) contractor
5. See more

Corporation Tax

1. Set up a private limited company
2. HM Revenue and Customs service availability and issues
3. Pay your Corporation Tax bill
4. File your accounts and Company Tax Return
5. See more

Employment related securities

1. SAV: post-transaction valuation checks for capital gains (CG34)
2. Other ERS schemes and arrangements: end of year return template, technical note and guidance notes
3. Submit an Enterprise Management Incentives (EMI) notification
4. Employment related securities: return templates, technical notes, forms and templates for previous years
5. See more

Foreign entertainer tax rules

1. Pay tax on payments to foreign performers
2. Pay tax in the UK as a foreign performer
3. Foreign entertainers forms
4. Foreign entertainers: apply for a reduced tax payment (FEU8)
5. See more

Fuel Duty

1. Revenue and Customs Briefs
2. Tax Information and Impact Notes
3. Receiving, storing and moving excise goods
4. Excise Movement and Control System (EMCS)
5. See more

Fundraising

1. Charities: change of details form (ChV1)
2. Charities and CASC: Gift Aid declaration forms for a single donation
3. Charities and CASC: Gift Aid declaration forms for multiple donation
4. Charities and trading
5. See more

Gambling duties

1. HM Revenue and Customs service availability and issues
2. Machine Games Duty
3. File your Machine Games Duty return
4. Pay Machine Games Duty
5. See more

Government graduate schemes

1. Join the HMRC Graduate Programme (Tax Professional)

Import and export

1. HMRC exchange rates for 2016: monthly
2. HM Revenue and Customs service availability and issues
3. Finding commodity codes for import and export duty
4. HMRC exchange rates
5. See more

Import and export of farmed animals

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

Income Tax

1. Claim a tax refund
2. Personal tax account: sign in or set up
3. Tax overpayments and underpayments
4. Self Assessment tax returns
5. See more

Inheritance Tax

1. Wills, probate and inheritance
2. Inheritance Tax
3. Valuing the estate of someone who's died
4. Inheritance Tax: return of estate information (IHT205 (2011))
5. See more

Insurance Premium Tax

1. Insurance Premium Tax: guide for insurers
2. Changes to Insurance Premium Tax: increase to standard rate
3. Notice IPT 1: Insurance Premium Tax
4. Pay Insurance Premium Tax
5. See more

International tax

1. HM Revenue and Customs service availability and issues
2. Get a certificate of residence
3. USA: tax treaties
4. Transfer pricing: transactions between connected companies
5. See more

Investment schemes

1. The Enterprise Investment Scheme: introduction
2. Seed Enterprise Investment Scheme
3. Offshore funds: list of reporting funds
4. Seed Enterprise Investment Scheme: procedures
5. See more

IR35: working through an intermediary

1. IR35 (intermediaries legislation): find out if it applies
2. IR35: what to do if it applies
3. Employment status: employment intermediaries
4. Employment Status Manual
5. See more

Landfill Tax

1. Environmental taxes, reliefs and schemes for businesses
2. Excise Notice LFT1: a general guide to Landfill Tax
3. Landfill Tax: site operators
4. Landfill Tax: rates, exemptions and taxable activities
5. See more

Large and mid-size business guidance

1. Large businesses: other roles and responsibilities
2. Questions about your tax: writing to HM Revenue and Customs
3. Large Businesses
4. HM Revenue and Customs Large Business
5. See more

Leaving the UK

1. Income Tax: leaving the UK - getting your tax right (P85)
2. Tax if you leave the UK to live abroad
3. Take cash in and out of the UK
4. Tax on foreign income
5. See more

Life insurance policies

1. Reporting of chargeable event gains: life insurance policies
2. Life insurance Chargeable Events Certificates
3. Life insurance qualifying policies: information requirements following assignment
4. Financial Institutions Return Bulletin: number 8
5. See more

Living or working abroad or offshore

1. Capital Gains Tax for non-residents: UK residential property
2. RDR3: Statutory Residence Test
3. Tax on your UK income if you live abroad
4. Tax on foreign income
5. See more

Local government pensions

1. Pension schemes: qualifying recognised overseas pension schemes (APSS251)
2. Pension schemes: repayment request for registered pension schemes (R63N)
3. National Insurance: order form for National Insurance services to Pensions industry forms (CA1586)
4. Contracted-out pension schemes: termination of contracted-out employment (CA1607)
5. See more

Managing your charity

1. Charities: detailed guidance notes

Maritime safety

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

Money laundering regulations

1. HMRC webinars, email alerts and videos
2. Money Laundering Regulations: your responsibilities
3. Money Laundering Regulations: introduction
4. Keeping records for business: what you need to know
5. See more

National Insurance

1. Find a lost National Insurance number
2. Check your National Insurance record
3. Tell HMRC about a change to your personal details
4. National Insurance: get your National Insurance number letter
5. See more

Non-resident landlord scheme

1. Non-resident landlord: application to have UK rental income without deduction of UK tax - individuals (NRL1i)
2. Changes to tax relief for residential landlords
3. Changes to tax relief for residential landlords: how it's worked out, including case studies
4. Paying tax on rent to landlords abroad
5. See more

Oil and gas finance and taxation

1. Oil and gas: Ring Fence Corporation Tax
2. Petroleum Revenue Tax
3. Oil and gas taxation: reduction in Petroleum Revenue Tax and supplementary charge
4. Oil and Gas companies: tax relief for decommissioning expenditure
5. See more

Oil and gas licensing

1. Excise Notice 192: registered dealers in controlled oil

Onshore oil and gas

1. Oil and gas taxation: minor amendments to onshore, cluster area and investment allowances

PAYE

1. Log in to PAYE Online for employers
2. Pay employers' PAYE
3. Rates and thresholds for employers 2016 to 2017
4. PAYE: starter checklist
5. See more

Paying HMRC

1. HMRC services: sign in or register
2. Tax overpayments and underpayments
3. Pay your Self Assessment tax bill
4. Pay employers' PAYE
5. See more

Pension scheme administration

1. Claim a tax refund
2. HM Revenue and Customs service availability and issues
3. Pension schemes: protect your lifetime allowance
4. Tax when you get a pension
5. See more

Phishing and scams

1. Avoid and report internet scams and phishing
2. Genuine HM Revenue and Customs contact and recognising phishing emails and text messages
3. Phishing emails and bogus contact: HM Revenue and Customs examples
4. How HM Revenue and Customs keeps you safe online
5. See more

Running a company

1. Running a limited company
2. Tell HMRC about a change to your business

Self Assessment

1. Claim a tax refund
2. Sign in and file your Self Assessment tax return
3. Self Assessment tax returns
4. Register for Self Assessment
5. See more

Self-employment

1. Sign in and file your Self Assessment tax return
2. Self Assessment tax returns
3. Register for Self Assessment
4. Register your new business with HMRC
5. See more

Setting up a charity

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

Shared Workspace service

1. HM Revenue and Customs service availability and issues
2. Shared Workspace
3. Shared Workspace: registration and enrolment
4. Help and support for Shared Workspace users
5. See more

Software development for HMRC

1. HMRC exchange rates for 2016: monthly
2. HM Revenue and Customs service availability and issues
3. HMRC exchange rates for 2015: monthly
4. Self Assessment: commercial software suppliers
5. See more

Stamp duty and other tax on property

1. HM Revenue and Customs service availability and issues
2. Stamp Duty Land Tax
3. Income Tax when you rent out a property: working out your rental income
4. Tax when you sell property
5. See more

Stamp duty on shares

1. Stamp Duty on shares
2. Pay Stamp Duty
3. Stamp and property taxes: HMRC manuals
4. Stamp Duty: reliefs and exemptions on paper shares
5. See more

Support services for military and defence personnel and their families

1. Rights and responsibilities for reservists and employers

Tax agent and adviser guidance

1. Rates and thresholds for employers 2016 to 2017
2. VAT rates on different goods and services
3. HM Revenue and Customs service availability and issues
4. HMRC manuals
5. See more

Tax avoidance

1. Capital Gains Tax: Entrepreneurs’ Relief tax avoidance scheme
2. Let property campaign: your guide to making a disclosure
3. Tax avoidance schemes currently in the spotlight
4. Tax avoidance: an introduction
5. See more

Tax compliance

1. Report tax evasion
2. Declare or report cash in hand pay
3. Tax on foreign income
4. If you haven't told HMRC about income
5. See more

Tax credits

1. Manage your tax credits
2. Tax credits calculator
3. Find out if you qualify for tax credits
4. Changes that affect your tax credits
5. See more

Tax on savings and investments

1. Tax on dividends
2. Tax on savings interest
3. Tax when you sell shares
4. Child Trust Fund
5. See more

Tobacco Products Duty

1. Revenue and Customs Briefs
2. Tax Information and Impact Notes
3. Receiving, storing and moving excise goods
4. Report tobacco or alcohol tax evasion
5. See more

Trusts

1. Trusts and Inheritance Tax
2. Trusts and taxes
3. Keeping records for business: what you need to know
4. Inheritance Tax: Inheritance Tax account (IHT100)
5. See more

VAT

1. Log in to use VAT online services
2. VAT rates
3. HMRC exchange rates for 2016: monthly
4. VAT rates on different goods and services
5. See more