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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
Pay environmental taxes
Aggregates Levy: send your online return (AL100)
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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)
Videos, webinars, e-learning, and emails if you're self-employed
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
Capital allowances when you sell an asset
Capital allowances and balancing charges: HS252 Self Assessment helpsheet
Work out your capital allowances
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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
Schedule spreadsheet to claim back tax on Gift Aid donations
Get recognition from HMRC for your charity
Gift Aid: schedule spreadsheets to claim back tax on donations
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Child Benefit

Child Benefit: claim form (CH2)
Claim Child Benefit
Report changes that affect your Child Benefit
HMRC calculators and tools
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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
Rates and allowances: Climate Change Levy
Climate Change Levy: supplier certificate (PP11)
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Coming to the UK

HMRC calculators and tools
Take cash in and out of the UK
Application for Transfer of Residence relief (ToR1)
Entering the UK
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Community amateur sports clubs (CASCs)

Claim Gift Aid online
Schedule spreadsheet to claim back tax on Gift Aid donations
Gift Aid: schedule spreadsheets to claim back tax on donations
Claim tax back on donations using Charities Online
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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)

Construction Industry Scheme (CIS)
Use the Construction Industry Scheme (CIS) online service
HM Revenue and Customs service availability and issues
What you must do as a Construction Industry Scheme (CIS) contractor
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Corporation Tax

Set up a private limited company
Pay your Corporation Tax bill
HMRC calculators and tools
Corporation Tax
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Council Tax

Running a business from home

Employment related securities

Other ERS schemes and arrangements: end of year return template, technical note and guidance notes
Employment related securities: return templates, technical notes, forms and templates for previous years
Tell HMRC about your employment related securities
EMI: end of year return template and guidance notes
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Foreign entertainer tax rules

Pay tax on payments to foreign performers
Pay tax in the UK as a foreign performer
Foreign entertainers: apply for a reduced tax payment (FEU8)
Foreign entertainers: tax deduction certificate (FEU2)
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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
Tax information and impact notes
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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: Sponsorship and Gift Aid declaration form
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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
HMRC exchange rates
HM Revenue and Customs service availability and issues
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Income Tax

Check how much Income Tax you paid last year
Personal tax account: sign in or set up
Claim a tax refund
Self Assessment tax returns
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Inheritance Tax

HMRC calculators and tools
Wills, probate and inheritance
Inheritance Tax
Inheritance Tax: return of estate information (IHT205 (2011))
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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

The Enterprise Investment Scheme: introduction
Seed Enterprise Investment Scheme
Offshore funds: list of reporting funds
Seed Enterprise Investment Scheme: procedures
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IR35: working through an intermediary

Check employment status for tax
IR35 (intermediaries legislation): find out if it applies
IR35: what to do if it applies
Employment status: employment intermediaries
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Landfill Tax

HM Revenue and Customs: leaflets, factsheets and booklets
Environmental taxes, reliefs and schemes for businesses
Excise Notice LFT1: a general guide to Landfill Tax
Landfill Tax: rates, exemptions and taxable activities
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Large and mid-size business guidance

HMRC manuals
Questions about your tax: writing to HM Revenue and Customs
Large businesses: other roles and responsibilities
HM Revenue and Customs Large Business
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Leaving the UK

HMRC calculators and tools
Tax if you leave the UK to live abroad
Income Tax: leaving the UK - getting your tax right (P85)
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 Returns Bulletin
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Living or working abroad or offshore

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

Local government pensions

Pension schemes: repayment request for registered pension schemes (R63N)
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)
Contracted-out pension schemes: contracted-out salary related scheme cessation - widow pensioner re-input schedule - pre 1997 (CA1569A)
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Managing your charity

Charities: detailed guidance notes

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

Money Laundering Regulations: introduction
HMRC webinars, e-learning, email alerts and videos for businesses and agents
Money Laundering Regulations: your responsibilities
Money laundering supervision: register with HMRC
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National Insurance

Find a lost National Insurance number
Check your National Insurance record
National Insurance: get your National Insurance number letter
Tell HMRC about a change to your personal details
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Non-resident landlord scheme

Changes to tax relief for residential landlords
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)
Non-resident landlords forms
See more

Oil and gas finance and taxation

Oil and gas: Ring Fence Corporation Tax
Petroleum Revenue Tax
Oil Taxation Manual
Oil and gas: supplementary charge
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

Pay employers' PAYE
PAYE Online for employers
PAYE: starter checklist
Calculate tax on employees' company cars
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Paying HMRC

HMRC services: sign in or register
Pay your Self Assessment tax bill
Tax overpayments and underpayments
Pay employers' PAYE
See more

Pension scheme administration

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

Phishing and scams

Avoid and report internet scams and phishing
Genuine HMRC 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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Running a company

Running a limited company
Tell HMRC about a change to your business

Self Assessment

Register for and file your Self Assessment tax return
Claim a tax refund
Self Assessment tax returns
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
Working for yourself
See more

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
Shared Workspace: registration and enrolment
Help and support for Shared Workspace users
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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

HMRC calculators and tools
Stamp Duty Land Tax
Income Tax when you let property: work out your rental income
HM Revenue and Customs service availability and issues
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Stamp duty on shares

Stamp Duty on shares
Pay Stamp Duty
Stamp and property taxes: HMRC manuals
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
HMRC manuals
See more

Tax avoidance

Contractor tax: loan schemes can cost you more (Spotlight 33)
Let property campaign: your guide to making a disclosure
Tax avoidance schemes currently in the spotlight
Tax avoidance: an introduction
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Tax compliance

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

Tax credits

Manage your tax credits
Tax credits calculator
How to renew tax credits
Child Tax Credit
See more

Tax on savings and investments

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

Tobacco Products Duty

Revenue and Customs Briefs
Receiving, storing and moving excise goods
Tobacco Products Duty
Report tobacco or alcohol tax evasion
See more

Trusts

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

VAT

Log in to use VAT online services
HMRC exchange rates for 2017: monthly
HMRC calculators and tools
VAT rates on different goods and services
See more

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