HM Revenue & Customs

Services and information

Aggregates Levy

• HMRC service availability and issues
• Environmental taxes, reliefs and schemes for businesses
• HMRC leaflets, factsheets and booklets
• Send your Aggregates Levy return online
• See more

Air Passenger Duty for plane operators

• Rates for Air Passenger Duty
• Submit an Air Passenger Duty return
• Exemptions from Air Passenger Duty
• Air Passenger Duty for plane operators
• See more

Alcohol duties

• HMRC service availability and issues
• Simplified rates for bringing personal goods into the UK
• Import alcohol into the UK
• Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
• See more

Anti money laundering supervision

• Register a trust as a trustee
• Register or renew your money laundering supervision with HMRC
• Who needs to register for money laundering supervision
• Report a business that is not registered for money laundering supervision
• See more

Apprenticeships

• Pay Apprenticeship Levy
• Technical consultation: draft regulations for the Apprenticeship Levy

Business and mortgage services

• Check the list of businesses and sites registered for Aggregates Levy

Business auditing, accounting and reporting

• Catering, takeaway food (VAT Notice 709/1)
• Less than one week to go for MTD
• Ditch paper receipts – as VAT goes digital
• Community Amateur Sports Clubs: changes to rules

Capital allowances

• Claim capital allowances
• Work out your capital allowances
• Claiming capital allowances for structures and buildings
• Capital allowances when you sell an asset
• See more

Capital Gains Tax

• Pay your Self Assessment tax bill
• Capital Gains Tax: what you pay it on, rates and allowances
• Tax when you sell property
• HMRC tools and calculators
• See more

Charity money, tax and accounts

• Claim Gift Aid online
• Gift Aid schedule spreadsheets to claim back tax on donations
• Claiming Gift Aid as a charity or CASC
• Get recognition from HMRC for your charity
• See more

Child Benefit

• Claim Child Benefit
• Claim Child Benefit for one or more children
• Report changes that affect your Child Benefit
• Child Benefit when your child turns 16
• See more

Climate change agreements

• Climate change agreements: information to report to HMRC

Climate Change Levy

• Climate Change Levy rates
• Environmental taxes, reliefs and schemes for businesses
• Claim relief against the main rates of Climate Change Levy
• HMRC leaflets, factsheets and booklets
• See more

Closing a company

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

Coming to the UK

• Entering the UK
• HMRC tools and calculators
• Take cash in and out of the UK
• Tax on foreign income
• See more

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
• Claiming Gift Aid as a charity or CASC
• See more

Complaints and appeals

• Contact HMRC
• If you cannot pay your tax bill on time
• Complain about HMRC
• Disagree with a tax decision
• See more

Construction Industry Scheme (CIS)

• Sign in to the Construction Industry Scheme (CIS) online service
• Construction Industry Scheme (CIS)
• Claim a refund of Construction Industry Scheme deductions if you're a limited company or an agent
• HMRC service availability and issues
• See more

Copyright

• Apply for action to protect your intellectual property rights
• Apply to extend your application to protect your intellectual property rights
• Report goods that infringe your intellectual property rights

Corporation Tax

• Set up a private limited company
• Pay your Corporation Tax bill
• Set up a limited company: step by step
• File your accounts and Company Tax Return
• See more

Council Tax

• Running a business from home

Crime and infringement

• Apply for action to protect your intellectual property rights
• Apply to extend your application to protect your intellectual property rights
• Report goods that infringe your intellectual property rights

Data

• Check the list of businesses and sites registered for Aggregates Levy

Designs

• Apply for action to protect your intellectual property rights
• Apply to extend your application to protect your intellectual property rights
• Report goods that infringe your intellectual property rights

Digital Services Tax

• Check if you need to register for Digital Services Tax
• Submit a Digital Services Tax return
• Register for Digital Services Tax and change your details
• Submit a Digital Services Tax return: service availability and issues
• See more

Early years

• Sign in to your childcare account
• Tax-Free Childcare
• 30 hours free childcare
• Check what help you could get with childcare costs
• See more

Emissions and emissions trading

• Taxable benefits and vehicle excise duty: regime for measuring carbon dioxide emissions
• Extension of first year allowances for zero-emission goods vehicles and gas refuelling equipment
• Exempt zero-emission capable taxis from Vehicle Excise Duty expensive car supplement

Employment related securities

• Other ERS schemes and arrangements: end of year return template, technical note and guidance notes
• Employment related securities return templates and forms
• Submit your employment related securities (ERS) return
• Tell HMRC about your employment related securities (ERS) schemes
• See more

Energy efficiency

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

Foreign entertainer tax rules

• Pay tax on payments to foreign entertainers and sportspersons
• Reduced tax payment (FEU8) for foreign entertainers
• Foreign entertainers: tax deduction certificate (FEU2)
• Pay tax in the UK as a foreign entertainer or sportsperson
• See more

Forestry

• Woodland owners: tax planning

Freehold and leasehold property

• Quarterly Stamp Duty Land Tax (SDLT) statistics

Fuel Duty

• Using rebated fuels in vehicles and machines (Excise Notice 75) from 1 April 2022
• VAT road fuel scale charges from 1 May 2022 to 30 April 2023
• Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
• Claim Fuel Duty Relief
• See more

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 and trading
• See more

Gambling duties

• HMRC tools and calculators
• HMRC service availability and issues
• Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
• Pay Machine Games Duty
• See more

Government graduate schemes

• Join the HMRC graduate programme (Tax Professional)

Health and safety

• Disability, mental health and wellbeing at HM Revenue and Customs

HMRC phishing and scams

• Avoid and report internet scams and phishing
• Check genuine HMRC contact that uses more than one communication method
• Check if a letter you've received from HMRC is genuine
• Check a list of genuine HMRC contacts
• See more

Import, export and customs for businesses

• Trade Tariff: look up commodity codes, duty and VAT rates
• Get a goods movement reference
• HMRC exchange rates for 2022: monthly
• Check an EORI number
• See more

Import, export and distribution of food

• Check simplified procedure value rates for fresh fruit and vegetables

Income Tax

• Personal tax account: sign in or set up
• Self Assessment tax returns
• Estimate your Income Tax for the current year
• Income Tax rates and Personal Allowances
• See more

Inheritance Tax

• How Inheritance Tax works: thresholds, rules and allowances
• Applying for probate
• How to value an estate for Inheritance Tax and report its value
• HMRC tools and calculators
• See more

Insurance Premium Tax

• HMRC leaflets, factsheets and booklets
• Pay Insurance Premium Tax
• Rates and allowances: Insurance Premium Tax
• Changes to Insurance Premium Tax: increase to standard rate
• See more

Investment schemes

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

Landfill Tax

• HMRC service availability and issues
• Environmental taxes, reliefs and schemes for businesses
• HMRC leaflets, factsheets and booklets
• Excise Notice LFT1: a general guide to Landfill Tax
• See more

Large and mid-size business guidance

• HMRC manuals
• Publish your large business tax strategy
• How HMRC works with large businesses
• HMRC’s compliance approach for Large Business
• See more

Law and practice

• Apply for action to protect your intellectual property rights
• Apply to extend your application to protect your intellectual property rights
• Report goods that infringe your intellectual property rights

Leaving the UK

• HMRC tools and calculators
• Take cash in and out of the UK
• Tax if you leave the UK to live abroad
• Get your Income Tax right if you're leaving the UK
• See more

Legislative process

• HMRC Statements of Practice
• Statement of Practice 5 (1987)
• Restrictions on interim payments in proceedings relating to tax matters
• Statement of Practice 2 (1993)
• See more

Licensing

• Regulations temporarily suspended to fast-track supplies of PPE to NHS staff and protect companies hit by COVID-19

Living or working abroad or offshore

• Tell HMRC about Capital Gains Tax on UK property or land if you’re non-resident
• Tax on foreign income
• Tax on your UK income if you live abroad
• RDR3 Statutory Residence Test
• See more

Local government pensions

• Pension schemes: repayment request for registered pension schemes (R63N)

Managing your charity

• Charities: detailed guidance notes on how the tax system operates
• Find software suppliers for filing Charities repayment online
• Charities: service availability and issues

Manufacturing

• Register with the UK ID issuer if your business is involved in the supply of tobacco product
• Tobacco product traceability
• Register a group of companies for Plastic Packaging Tax
• Manufacturing and importing tobacco products
• See more

Marine

• UK Government-led support for the Scottish seafood exports sector

Maritime safety

• Crew list - International Maritime Organisation form (C97)
• Passenger list - International Maritime Organisation form (C98)
• Crew's effects declaration - International Maritime Organisation form (C96)

National and official statistics

• How to complete your statutory notice return
• UK trade in goods statistics
• Registers – statutory return (RLA-02)
• Rents and other payments arising from land – statutory return (ROPL-01)
• See more

National Insurance

• Check your National Insurance record
• Apply for a National Insurance number
• Find a lost National Insurance number
• Tell HMRC about a change to your personal details
• See more

Non-resident landlords

• Non-resident landlord: application to have UK rental income without deduction of UK tax - individuals (NRL1)
• Tax relief for residential landlords: how it's worked out
• Forms for non-resident landlords
• Paying tax on rent on behalf of landlords who are abroad
• See more

Off-payroll working (IR35)

• Check employment status for tax
• Understanding off-payroll working (IR35)
• Working through an umbrella company
• Private sector off-payroll working for intermediaries and contractors
• See more

Oil and gas finance and taxation

• Oil and gas: Ring Fence Corporation Tax
• Oil and gas: supplementary charge
• Petroleum Revenue Tax
• Oil and gas: offshore contractors
• See more

Patents

• Apply for action to protect your intellectual property rights
• Apply to extend your application to protect your intellectual property rights
• Report goods that infringe your intellectual property rights

PAYE

• Rates and thresholds for employers 2022 to 2023
• PAYE Online for employers
• Pay employers' PAYE
• Claim Income Tax relief for your employment expenses (P87)
• See more

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
• Tax when you get a pension
• Workplace pensions
• Claim a tax refund when you've taken a small pension lump sum
• See more

Policing and crime prevention

• Anti Terrorism, Crime and Security Act 2001: Code Of Practice on the disclosure of information

Public services

• Join the HMRC user panel and help improve GOV.UK
• DAC6: Disclosure of cross-border arrangements research
• Understanding the evolving role of tax advisers and agents in the avoidance marketplace

Running a company

• Running a limited company: your responsibilities
• Tell HMRC about a change to your business
• Claiming Double Taxation Relief for companies and other concerns
• Double Taxation Relief for companies

Scientific research and development

• Research and Development tax relief
• Northern Ireland Corporate Tax Office (NIrCTO)
• Corporation Tax: increasing the rate of Research and Development expenditure credit

Self Assessment

• File your Self Assessment tax return online
• Self Assessment tax returns
• Claim a tax refund
• Pay your Self Assessment tax bill
• See more

Self-employment

• File your Self Assessment tax return online
• Self Assessment tax returns
• Pay your Self Assessment tax bill
• Register for Self Assessment
• See more

Setting up a charity

• Set up a charity
• Affordable home ownership

Shared Workspace service

• HMRC service availability and issues
• Businesses' views on the design and delivery of the Single Financial Account
• Shared Workspace online service
• Shared Workspace registration and enrolment
• See more

Soft Drinks Industry Levy

• Check if your drink is liable for the Soft Drinks Industry Levy
• Register for Soft Drinks Industry Levy
• Check if you need to register for the Soft Drinks Industry Levy
• Pay the Soft Drinks Industry Levy (notice 5)
• See more

Software development for HMRC

• HMRC service availability and issues
• PAYE draft forms: P11D and P11D Working Sheets (2021 to 2022)
• Find commercial software developers
• PAYE draft forms: P46
• See more

Stamp duty and other tax on property

• Stamp Duty Land Tax
• Tax when you sell property
• Log in and file your Stamp Duty Land Tax return
• HMRC tools and calculators
• See more

Stamp duty on shares

• Completing a stock transfer form
• Pay Stamp Duty on shares
• Tax when you buy shares
• Stamp Duty reliefs and exemptions on share transfers
• See more

Starting a company

• Set up a private limited company
• Set up a limited company: step by step

Support for children and young people

• Protections for working parents eligible for childcare support
• Eligibility for government childcare offers protected

Support services for military and defence personnel and their families

• Rights and responsibilities for reservists and employers

Support services for veterans and their families

• Tax cut for employers of veterans brought in

Tax agent and adviser guidance

• Sign in to your agent services account
• Apply for Marriage Allowance
• Sign up your client for Making Tax Digital for VAT
• Check when you can expect a reply from HMRC
• See more

Tax avoidance

• Report tax fraud or avoidance to HMRC
• Let Property Campaign: your guide to making a disclosure
• Introduction to tax avoidance
• Corporate offences for failing to prevent criminal facilitation of tax evasion
• See more

Tax compliance

• Complete a tax check for a taxi, private hire or scrap metal licence
• Tax on foreign income
• HMRC: disclosure service
• Confirm a tax check for taxi, private hire or scrap metal licence applications
• See more

Tax credits

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

Tax on savings and investments

• Child Trust Fund
• Tax on dividends
• Lifetime ISA
• Tax on savings interest
• See more

Tenancies and leases

• Income Tax rent‑a‑room relief

Tobacco Products Duty

• Simplified rates for bringing personal goods into the UK
• Tobacco Products Duty
• Import tobacco products into the UK
• How to register and use the Excise Movement and Control System
• See more

Trade marks

• Apply for action to protect your intellectual property rights
• Apply to extend your application to protect your intellectual property rights
• Report goods that infringe your intellectual property rights

Transporting goods

• Apply for an ATA Carnet
• How to use your ATA Carnet
• Transport goods out of the UK by road: step by step

Trusts and Estates

• Register a trust as a trustee
• HMRC tools and calculators
• Manage your trust's details
• Register a trust as an agent
• See more

VAT

• Sign in to your VAT online account
• Pay your VAT bill
• HMRC tools and calculators
• When to start using Making Tax Digital for VAT if you've not before
• See more