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HM Revenue & Customs

Services and information

Aggregates Levy

  1. HMRC service availability and issues
  2. Environmental taxes, reliefs and schemes for businesses
  3. HMRC leaflets, factsheets and booklets
  4. Pay Aggregates Levy
  5. See more

Air Passenger Duty for plane operators

  1. Rates for Air Passenger Duty
  2. Exemptions from Air Passenger Duty
  3. Send your Air Passenger Duty Return
  4. Air Passenger Duty for plane operators
  5. See more

Alcohol duties

  1. HMRC service availability and issues
  2. Beer Duty Return (EX46)
  3. The Alcohol Wholesaler Registration Scheme (AWRS)
  4. Spirits Duty
  5. See more

Apprenticeships

  1. Pay Apprenticeship Levy
  2. Technical consultation: draft regulations for the Apprenticeship Levy

Business auditing, accounting and reporting

  1. Catering, takeaway food (VAT Notice 709/1)
  2. Ditch paper receipts – as VAT goes digital
  3. Removing wine from your premises without paying Excise Duty

Capital allowances

  1. Claim capital allowances
  2. Work out your capital allowances
  3. Capital allowances when you sell an asset
  4. Claiming capital allowances for structures and buildings
  5. See more

Capital Gains Tax

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

Charity money, tax and accounts

  1. Claim Gift Aid online
  2. Claiming Gift Aid as a charity or CASC
  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. Claim Child Benefit
  2. Claim Child Benefit for one or more children
  3. High Income Child Benefit Tax Charge
  4. Child Benefit payment dates
  5. See more

Climate change agreements

  1. Climate change agreements: information to report to HMRC

Climate Change Levy

  1. Climate Change Levy rates
  2. Environmental taxes, reliefs and schemes for businesses
  3. HMRC leaflets, factsheets and booklets
  4. UK Trade Tariff: excise duties, reliefs, drawbacks and allowances
  5. See more

Closing a company

  1. Strike off your limited company from the Companies Register
  2. Changes to protect tax in insolvency cases

Coming to the UK

  1. HMRC calculators and tools
  2. Entering the UK
  3. Tax on foreign income
  4. Take cash in and out of the UK
  5. See more

Community amateur sports clubs (CASCs)

  1. Claim Gift Aid online
  2. Claiming Gift Aid as a charity or CASC
  3. Schedule spreadsheet to claim back tax on Gift Aid donations
  4. Gift Aid schedule spreadsheets to claim back tax on donations
  5. See more

Complaints and appeals

  1. Contact HMRC
  2. If you cannot pay your tax bill on time
  3. If you do not pay your tax bill
  4. Disagree with a tax decision
  5. See more

Construction Industry Scheme (CIS)

  1. Construction Industry Scheme (CIS)
  2. Use the Construction Industry Scheme (CIS) online service
  3. HMRC service availability and issues
  4. Claim a refund of Construction Industry Scheme deductions if you're a limited company
  5. See more

Corporation Tax

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

Council Tax

  1. Running a business from home

Crime and infringement

  1. Intellectual property rights (Notice 34)

Early years

  1. Sign in to your childcare account
  2. Tax-Free Childcare
  3. 30 hours free childcare
  4. Check what help you could get with childcare costs
  5. See more

Emissions and emissions trading

  1. Carbon Emissions Tax technical note
  2. Extension of first year allowances for zero-emission goods vehicles and gas refuelling equipment
  3. Taxable benefits and vehicle excise duty: regime for measuring carbon dioxide emissions
  4. Exempt zero-emission capable taxis from Vehicle Excise Duty expensive car supplement

Employment related securities

  1. Tell HMRC about your employment related securities (ERS) schemes
  2. Post transaction valuation checks for Capital Gains (CG34)
  3. Employment related securities: check files and submit returns
  4. Submit your employment related securities (ERS) return
  5. See more

Energy efficiency

  1. Annual update to the Energy Technology List for first year capital allowances

Foreign entertainer tax rules

  1. Pay tax on payments to foreign entertainers and sportspersons
  2. Pay tax in the UK as a foreign entertainer or sportsperson
  3. Reduced tax payment (FEU8) for foreign entertainers
  4. Foreign entertainers tax forms
  5. See more

Forestry

  1. Woodland owners: tax planning

Freehold and leasehold property

  1. Quarterly Stamp Duty Statistics

Fuel Duty

  1. Fuels for use in vehicles (Excise Notice 75)
  2. Revenue and Customs Briefs
  3. Report red diesel used on public roads
  4. Excise Movement and Control System: how to register and use
  5. See more

Funding programmes

  1. Apply for grants if your business completes customs declarations

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. HMRC calculators and tools
  2. HMRC service availability and issues
  3. Machine Games Duty
  4. Pay Machine Games Duty
  5. See more

Government graduate schemes

  1. Join the HMRC graduate programme (Tax Professional)

Health and safety

  1. Disability, wellbeing and mental health at HM Revenue and Customs

Import, export and customs for businesses

  1. Trade Tariff: look up commodity codes, duty and VAT rates
  2. HMRC exchange rates for 2019: monthly
  3. Sign in to HMRC excise, import and export services
  4. Tax and customs for goods sent from abroad
  5. See more

Income Tax

  1. Personal tax account: sign in or set up
  2. Self Assessment tax returns
  3. Income Tax rates and Personal Allowances
  4. Tax codes
  5. See more

Inheritance Tax

  1. Inheritance Tax
  2. Applying for probate
  3. Valuing the estate of someone who's died
  4. Inheritance Tax: return of estate information (IHT205)
  5. See more

Insurance Premium Tax

  1. HMRC leaflets, factsheets and booklets
  2. Pay Insurance Premium Tax
  3. Rates and allowances: Insurance Premium Tax
  4. Insurance Premium Tax Manuals
  5. See more

International tax

  1. HMRC service availability and issues
  2. How to apply for a certificate of residence to claim tax relief abroad
  3. Tax treaties
  4. USA: tax treaties
  5. See more

Investment schemes

  1. Use the Seed Enterprise Investment Scheme to raise money for your company
  2. Use the Enterprise Investment Scheme (EIS) to raise money for your company
  3. Approved offshore reporting funds
  4. Tax relief for investors using venture capital schemes
  5. See more

Landfill Tax

  1. HMRC service availability and issues
  2. Environmental taxes, reliefs and schemes for businesses
  3. HMRC leaflets, factsheets and booklets
  4. Excise Notice LFT1: a general guide to Landfill Tax
  5. See more

Large and mid-size business guidance

  1. HMRC manuals
  2. Publish your large business tax strategy
  3. How HMRC works with large businesses
  4. Large businesses: other roles and responsibilities
  5. See more

Leaving the UK

  1. HMRC calculators and tools
  2. Get your Income Tax right if you're leaving the UK
  3. Tax if you leave the UK to live abroad
  4. Tax on foreign income
  5. See more

Life insurance policies

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

Living or working abroad or offshore

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

Local government pensions

  1. Pension schemes: repayment request for registered pension schemes (R63N)
  2. National Insurance: order form for National Insurance services to Pensions industry forms (CA1586)
  3. Contracted-out pension schemes: contracted-out salary related scheme cessation - early leaver re-input schedule (CA1563)
  4. Contracted-out pension schemes: contracted-out salary related scheme cessation - widow pensioner re-input schedule - pre 1997 (CA1569A)
  5. See more

Managing your charity

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

Manufacturing

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

Maritime safety

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

Money laundering regulations

  1. HMRC videos, webinars and email alerts
  2. Register or renew your money laundering supervision with HMRC
  3. Who needs to register for money laundering supervision
  4. Fees you’ll pay for money laundering supervision
  5. See more

National and official statistics

  1. How to complete your statutory notice return
  2. Statutory notice guides
  3. Rents and other payments arising from land – statutory return (ROPL-01)
  4. Fees and commissions entertainment agent - statutory return (FAC-03)
  5. See more

National Insurance

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

Non-resident landlord scheme

  1. Non-resident landlord: application to have UK rental income without deduction of UK tax - individuals (NRL1)
  2. Tax relief for residential landlords: how it's worked out
  3. Paying tax on rent to landlords abroad
  4. Forms for non-resident landlords
  5. See more

Off-payroll working (IR35)

  1. Check employment status for tax
  2. Understanding off-payroll working (IR35)
  3. April 2020 changes to off-payroll working for clients
  4. Prepare for changes to the off-payroll working rules (IR35)
  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: supplementary charge
  4. Statutory market values for oil
  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. National Insurance rates and categories
  2. PAYE Online for employers
  3. Pay employers' PAYE
  4. Employer Bulletin: December 2019
  5. See more

Paying HMRC

  1. HMRC services: sign in or register
  2. Pay your Self Assessment tax bill
  3. Pay your Corporation Tax bill
  4. Pay your VAT bill
  5. See more

Pension scheme administration

  1. Claim a tax refund
  2. Workplace pensions
  3. HMRC service availability and issues
  4. Tax when you get a pension
  5. See more

Phishing and scams

  1. Avoid and report internet scams and phishing
  2. Genuine HMRC contact and recognising phishing emails and texts
  3. HMRC tips on avoiding Self Assessment tax scams
  4. Examples of HMRC related phishing emails and bogus contact
  5. See more

Public services

  1. Join the HMRC user panel and help improve GOV.UK

Running a company

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

Scientific research and development

  1. Research and Development tax relief
  2. Corporation Tax: increasing the rate of Research and Development expenditure credit

Self Assessment

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

Self-employment

  1. Register for and file your Self Assessment tax return
  2. Self Assessment tax returns
  3. Pay your Self Assessment tax bill
  4. Check employment status for tax
  5. See more

Setting up a charity

  1. Set up a charity
  2. Affordable home ownership

Shared Workspace service

  1. HMRC service availability and issues
  2. Shared Workspace online service
  3. Shared Workspace registration and enrolment
  4. Shared Workspace: add a new customer member
  5. See more

Soft Drinks Industry Levy

  1. Check if your drink is liable for the Soft Drinks Industry Levy
  2. Pay the Soft Drinks Industry Levy (notice 5)
  3. Submit your Soft Drinks Industry Levy return
  4. Check if you need to register for the Soft Drinks Industry Levy
  5. See more

Software development for HMRC

  1. HMRC exchange rates for 2019: monthly
  2. HMRC service availability and issues
  3. HMRC exchange rates for 2018: monthly
  4. Find commercial software developers
  5. See more

Stamp duty and other tax on property

  1. Stamp Duty Land Tax
  2. Log in and file your Stamp Duty Land Tax return
  3. HMRC calculators and tools
  4. Tax when you sell property
  5. See more

Stamp duty on shares

  1. Stamp Duty on shares
  2. Tax when you buy shares
  3. Pay Stamp Duty
  4. Stamp Duty: penalties, appeals and interest
  5. See more

Starting a company

  1. Set up a private limited company
  2. Set up a limited company: step by step

Support services for military and defence personnel and their families

  1. Rights and responsibilities for reservists and employers

Tax agent and adviser guidance

  1. Apply for Marriage Allowance
  2. Sign up your client for Making Tax Digital for VAT
  3. Advisory Fuel Rates
  4. Sign in to your agent services account
  5. See more

Tax avoidance

  1. Details of deliberate tax defaulters
  2. Report and account for your disguised remuneration loan charge
  3. Umbrella companies offering to increase your take home pay (Spotlight 45)
  4. Let Property Campaign: your guide to making a disclosure
  5. See more

Tax compliance

  1. Tax on foreign income
  2. Report tax evasion
  3. Declare or report cash in hand pay
  4. HMRC: disclosure service
  5. See more

Tax credits

  1. Manage your tax credits
  2. Tax credits calculator
  3. Tax credits: your payment dates
  4. Working Tax Credit
  5. See more

Tax on savings and investments

  1. Lifetime ISA
  2. Tax on dividends
  3. Child Trust Fund
  4. Individual Savings Accounts (ISAs)
  5. See more

Tenancies and leases

  1. Income Tax rent‑a‑room relief

Tobacco Products Duty

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

Trade marks

  1. Intellectual property rights (Notice 34)

Transporting goods

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

Trusts

  1. HMRC calculators and tools
  2. Trusts and taxes
  3. Trusts and Inheritance Tax
  4. Register your client’s trust
  5. See more

Universal Credit

  1. Families with more than 2 children: claiming benefits
  2. Thousands sign up to Help to Save to earn 50p for every £1 saved
  3. Help to Save: service availability and issues
  4. Support for a child conceived without your consent
  5. See more

VAT

  1. Sign in to your VAT online account
  2. Pay your VAT bill
  3. HMRC exchange rates for 2019: monthly
  4. Sign up your client for Making Tax Digital for VAT
  5. See more

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