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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
Aggregates Levy: send your online return (AL100)
Pay environmental taxes
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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
Spirits Duty
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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
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
Capital Gains Tax
HMRC calculators and tools
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
Schedule spreadsheet to claim back tax on Gift Aid donations
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Child Benefit

Claim Child Benefit
Child Benefit: claim form (CH2)
Report changes that affect your Child Benefit
Child Benefit when your child turns 16
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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
Climate Change Levy: application, rates and exemptions
Rates and allowances: Climate Change Levy
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Coming to the UK

HMRC calculators and tools
Take cash in and out of the UK
Tax on foreign income
Entering 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 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) subcontractor
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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

Early years

Form FCC1
Childcare Service compensation

Employment related securities

Other ERS schemes and arrangements: end of year return template, technical note and guidance notes
Tell HMRC about your employment related securities
SAV: post-transaction valuation checks for capital gains (CG34)
Employment related securities: return templates, technical notes, forms and templates for previous years
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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)
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Fuel Duty

Revenue and Customs Briefs
Excise Movement and Control System: how to register and use
Tax information and impact notes
Receiving, storing and moving excise goods
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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
Tax and customs for goods sent from abroad
Bringing goods into the UK
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Income Tax

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

Inheritance Tax
Wills, probate and inheritance
HMRC calculators and tools
Valuing the estate of someone who's died
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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

Venture capital schemes: apply to use the Enterprise Investment Scheme
Venture capital schemes: apply to use the Seed Enterprise Investment Scheme
Offshore funds: list of reporting funds
Venture capital schemes: tax relief for investors
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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
Off-payroll working (IR35) in the public sector: pay an intermediary
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Landfill Tax

HM Revenue and Customs: leaflets, factsheets and booklets
Environmental taxes, reliefs and schemes for businesses
Landfill Tax: disposals not made at landfill sites
Landfill Tax: extending the scope to illegal disposals
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Large and mid-size business guidance

HMRC manuals
Large businesses: other roles and responsibilities
Get help with tax as a growing mid-sized business
Support with tax as a mid-sized business
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Leaving the UK

HMRC calculators and tools
Income Tax: leaving the UK - getting your tax right (P85)
Tax if you leave the UK to live abroad
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 Return Bulletin: number 8
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Living or working abroad or offshore

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

National Insurance: order form for National Insurance services to Pensions industry forms (CA1586)
Pension schemes: repayment request for registered pension schemes (R63N)
Contracted-out pension schemes: termination of contracted-out employment (CA1607)
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 on how the tax system operates

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

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

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

Non-resident landlord: application to have UK rental income without deduction of UK tax - individuals (NRL1)
Changes to tax relief for residential landlords
Tax relief for residential landlords: how it's worked out
Non-resident landlords forms
See more

Oil and gas finance and taxation

Oil and gas: Ring Fence Corporation Tax
Petroleum Revenue Tax
Oil and gas: supplementary charge
Oil Taxation Manual
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
Rates and thresholds for employers 2017 to 2018
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Paying HMRC

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

Pension scheme administration

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

Phishing and scams

Avoid and report internet scams and phishing
Genuine HM Revenue and Customs 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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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

Self Assessment

Register for and file your Self Assessment tax return
Self Assessment tax returns
Claim a tax refund
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
National Insurance
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
Help and support for Shared Workspace users
Shared Workspace: registration and enrolment
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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

Stamp Duty Land Tax
HMRC calculators and tools
Tax when you sell property
Income Tax when you let property: work out your rental income
See more

Stamp duty on shares

Stamp Duty on shares
Tax when you buy shares
Pay Stamp Duty
Stamp and property taxes: HMRC manuals
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

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

Draft legislation: tackling disguised remuneration - avoidance schemes
Tax avoidance schemes currently in the spotlight
Contractor tax: loan schemes can cost you more (Spotlight 33)
Income trust schemes: misleading advertising (Spotlight 40)
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Tax compliance

Tax on foreign income
Report tax evasion
Declare or report cash in hand pay
HM Revenue and Customs: disclosure service
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Tax credits

Manage your tax credits
Tax credits calculator
Child Tax Credit
Working Tax Credit
See more

Tax on savings and investments

Tax on dividends
Tax on savings interest
Tax when you sell shares
Child Trust Fund
See more

Tobacco Products Duty

Revenue and Customs Briefs
Excise Movement and Control System: how to register and use
Tax information and impact notes
Receiving, storing and moving excise goods
See more

Trusts

HMRC calculators and tools
Trusts and taxes
Trusts and estates registration service
Trusts and Inheritance Tax
See more

VAT

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

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