HM Revenue & Customs

Services and information

Aggregates Levy

  1. Pay Environmental Taxes
  2. Excise Notice AGL1: Aggregates Levy
  3. Aggregates Levy forms
  4. Revenue and Customs Brief 41 (2014): Aggregates Levy credits in Northern Ireland
  5. See more

Air Passenger Duty

  1. Air Passenger Duty
  2. Rates and allowances: Air Passenger Duty
  3. Air Passenger Duty: children's exemption
  4. Excise Notice 550: Air Passenger Duty
  5. See more

Alcohol duties

  1. Revenue and Customs Briefs
  2. Rates and allowances: Excise Duty - Alcohol Duty
  3. Tax Information and Impact Notes
  4. Receiving, storing and moving excise goods
  5. See more

Capital Gains Tax

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

Capital allowances

  1. Claim capital allowances
  2. Capital allowances and balancing charges: HS252 Self Assessment helpsheet
  3. Work out your capital allowances
  4. Business Premises Renovation Allowance (BPRA)
  5. See more

Charity money, tax and accounts

  1. Claim tax back on donations using Charities Online
  2. Claim Gift Aid online
  3. Gift Aid: what donations charities and CASCs can claim on
  4. Claiming Gift Aid as a charity or CASC
  5. See more

Child Benefit

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

Climate Change Levy

  1. Rates and allowances: Climate Change Levy
  2. Climate Change Levy: application, rates and exemptions
  3. Carbon price floor: reform
  4. Excise Notice CCL1/3: Climate Change Levy - reliefs and special treatments for taxable commodities
  5. See more

Coming to the UK

  1. Tax if you come to live in the UK
  2. Tax on foreign income
  3. Tax if you return to the UK

Community amateur sports clubs (CASCs)

  1. Claim tax back on donations using Charities Online
  2. Claim Gift Aid online
  3. Gift Aid: what donations charities and CASCs can claim on
  4. Claiming Gift Aid as a charity or CASC
  5. See more

Complaints and appeals

  1. Contact HMRC
  2. If you can't pay your tax bill on time
  3. Disagree with a tax decision
  4. If you don't pay your tax bill
  5. See more

Construction Industry Scheme (CIS)

  1. Construction Industry Scheme (CIS)
  2. Use the Construction Industry Scheme (CIS) online service
  3. What you must do as a Construction Industry Scheme (CIS) contractor
  4. Construction Industry Scheme: CIS 340
  5. See more

Corporation Tax

  1. Set up a private limited company
  2. Corporation Tax
  3. Pay your Corporation Tax bill
  4. Accounts and tax returns for private limited companies
  5. See more

Employment related securities

  1. SAV: post-transaction valuation checks for capital gains (CG34)
  2. Share Schemes: employment related securities (42)
  3. Employment related securities: return forms and templates
  4. Employment related securities bulletins
  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: application 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. Fuel Duty
  5. See more

Fundraising

  1. Charities: change of details form (ChV1)
  2. Charities: Gift Aid declaration for past, present and future donations
  3. Charities: Gift Aid declaration form for a single donation
  4. Charities: Sponsorship and Gift Aid declaration form
  5. See more

Gambling duties

  1. Machine Games Duty
  2. Gambling Tax Reform: rules from 1 December 2014
  3. Pay Machine Games Duty
  4. File your Machine Games Duty return
  5. See more

IR35: working through an intermediary

  1. IR35: find out if it applies
  2. Employment Status Manual
  3. IR35: business entity tests
  4. IR35: what to do if it applies
  5. See more

Import and export

  1. HMRC exchange rates
  2. Finding commodity codes for import and export duty
  3. HMRC exchange rates for 2014: monthly
  4. Classify imports and exports using the UK Trade Tariff
  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. Register your interest in Marriage Allowance
  2. Income Tax rates and Personal Allowances
  3. Income Tax
  4. Claim a tax refund
  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. Notice IPT 1: Insurance Premium Tax
  3. Insurance Premium Tax manual
  4. Rates and allowances: Insurance Premium Tax
  5. See more

International tax

  1. Double Taxation treaties in-force
  2. Double Taxation Relief for companies
  3. Transfer pricing: transactions between connected companies
  4. Double Taxation Treaty Passport Scheme
  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

Landfill Tax

  1. Rates and allowances: Landfill Tax
  2. Landfill Tax: rates, exemptions and taxable activities
  3. Draft legislation: The Landfill Tax (Amendment) Regulations 2015, The Landfill Tax (Qualifying Fines) Order 2015 and guidance
  4. Excise Notice LFT1: a general guide to Landfill Tax
  5. See more

Large and mid-size business guidance

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

Leaving the UK

  1. Tax if you leave the UK to live abroad
  2. Income Tax: leaving the UK - getting your tax right (P85)
  3. Tax on foreign income
  4. Social Security abroad: NI38

Life insurance policies

  1. Reporting of chargeable event gains: life insurance policies
  2. Life insurance Chargeable Events Certificates

Living or working abroad or offshore

  1. RDR3: Statutory Residence Test (SRT)
  2. Tax on your UK income if you live abroad
  3. Tax on foreign income
  4. RDR1: residence, domicile and the remittance basis
  5. See more

Local government pensions

  1. Pension schemes: qualifying recognised overseas pension schemes (APSS251)
  2. National Insurance: order form for National Insurance services to Pensions industry forms (CA1586)
  3. Pension schemes: repayment request for registered pension schemes (R63N)
  4. Contracted-out pension schemes: contracted-out salary related scheme cessation - early leaver re-input schedule (CA1563)
  5. See more

Managing your charity

  1. Charities: detailed guidance notes

Maritime passenger rights

  1. Import and export: International Maritime Organisation - ship's stores declaration (C95)

Maritime safety

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

Money laundering regulations

  1. Money Laundering Regulations: introduction
  2. Money Laundering Regulations: your responsibilities
  3. Money Laundering Regulations: register with HMRC
  4. Money Laundering Regulations: who needs to register
  5. See more

National Insurance

  1. Find a lost National Insurance number
  2. National Insurance
  3. Check your National Insurance record
  4. National Insurance: get your National Insurance number in writing (CA5403)
  5. See more

Non-resident landlord scheme

  1. Non-resident landlord: application to receive UK rental income without deduction of UK tax - individuals (NRL1i)
  2. Non-resident landlords forms
  3. Non-resident landlord: application to receive UK rental income without deduction of UK tax - companies (NRL2i)
  4. Non-resident landlord: guidance for letting agents and tenants on Non-resident Landlords Scheme
  5. See more

Oil and gas finance and taxation

  1. Oil Taxation Manual
  2. Petroleum Revenue Tax
  3. Oil gas and mining: the North Sea fiscal regime
  4. The supplementary charge on Ring Fence Corporation Tax profits
  5. See more

PAYE

  1. Rates and thresholds for employers 2015 to 2016
  2. Pay employers' PAYE tax and National Insurance
  3. Log in to PAYE Online for employers
  4. Rates and thresholds for employers 2014 to 2015
  5. See more

Paying HMRC

  1. Pay your Self Assessment tax bill
  2. Pay employers' PAYE tax and National Insurance
  3. Pay your VAT bill
  4. Tax overpayments and underpayments
  5. See more

Pension scheme administration

  1. Claim a tax refund
  2. Tax when you get a pension
  3. National Insurance and tax after State Pension age
  4. List of Qualifying Recognised Overseas Pension Schemes
  5. See more

Phishing and scams

  1. Avoid and report internet scams and phishing
  2. Genuine HMRC contact and recognising phishing emails
  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

Self Assessment

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

Self-employment

  1. Log in and file your Self Assessment tax return
  2. Pay your Self Assessment tax bill
  3. Register for Self Assessment
  4. National Insurance
  5. See more

Setting up a charity

  1. Affordable home ownership

Shared Workspace service

  1. About Shared Workspace
  2. Shared Workspace: helpsheets and online learning
  3. Shared Workspace helpsheet: registration and enrolment
  4. Help and support for Shared Workspace users
  5. See more

Software development for HMRC

  1. HMRC exchange rates for 2014: monthly
  2. Self Assessment: commercial software suppliers
  3. Corporation Tax: commercial software suppliers
  4. HMRC exchange rates for 2015: weekly amendments
  5. See more

Stamp and property taxes

  1. Stamp Duty Land Tax rates
  2. Stamp Duty Land Tax calculators
  3. Stamp Duty Land Tax: transferring ownership of land or property
  4. Stamp Duty on shares
  5. See more

Tax agent and adviser guidance

  1. Register your interest in Marriage Allowance
  2. Stamp Duty Land Tax calculators
  3. VAT rates on different goods and services
  4. HM Revenue and Customs Employer Bulletin
  5. See more

Tax avoidance

  1. Tax avoidance: General Anti-Abuse Rule
  2. Tax avoidance schemes currently in the spotlight
  3. Tempted by tax avoidance
  4. Promoters of tax avoidance schemes: guidance
  5. See more

Tax compliance

  1. Report a trader or business for tax evasion
  2. Declare or report cash in hand pay
  3. If you haven't told HMRC about income
  4. Let Property Campaign: notification form (DO1)
  5. See more

Tax credits

  1. Tax credits calculator
  2. Child Tax Credit
  3. Working Tax Credit
  4. Find out if you qualify for tax credits
  5. See more

Tax on savings and investments

  1. Tax on savings interest
  2. Income Tax: getting your interest without tax taken off (R85)
  3. Tax when you sell shares
  4. Tax on dividends
  5. See more

Tobacco Products Duty

  1. Revenue and Customs Briefs
  2. Tax Information and Impact Notes
  3. Tobacco Products Duty
  4. Receiving, storing and moving excise goods
  5. See more

Trusts

  1. Trusts and taxes
  2. Trusts and Inheritance Tax
  3. Inheritance Tax: Inheritance Tax account (IHT100)
  4. Non-resident trusts
  5. See more

VAT

  1. Log in to use VAT online services
  2. VAT rates on different goods and services
  3. Pay your VAT bill
  4. HMRC exchange rates
  5. See more