Skip to main content

GOV.UK uses cookies to make the site simpler. Find out more about cookies

Search

Search

Home
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
See more

Air Passenger Duty

Air Passenger Duty
Excise Notice 550: Air Passenger Duty
Air Passenger Duty: send your online return (APD2)
Rates and allowances: Air Passenger Duty
See more

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
See more

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
See more

Capital Gains Tax

Pay your Self Assessment tax bill
HMRC calculators and tools
Capital Gains Tax
Tax when you sell property
See more

Charity money, tax and accounts

Claim Gift Aid online
Schedule spreadsheet to claim back tax on Gift Aid donations
Gift Aid: schedule spreadsheets to claim back tax on donations
Get recognition from HMRC for your charity
See more

Child Benefit

Claim Child Benefit
Child Benefit: claim form (CH2)
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

HM Revenue and Customs: leaflets, factsheets and booklets
Environmental taxes, reliefs and schemes for businesses
Rates and allowances: Climate Change Levy
Excise Notice CCL1/3: Climate Change Levy - reliefs and special treatments for taxable commodities
See more

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
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
Claim tax back on donations using Charities Online
See more

Complaints and appeals

Contact HMRC
If you can't pay your tax bill on time
Complain to HM Revenue and Customs
Disagree with a tax decision
See more

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
See more

Corporation Tax

Set up a private limited company
Pay your Corporation Tax bill
HMRC calculators and tools
HM Revenue and Customs service availability and issues
See more

Council Tax

Running a business from home

Early years

Application for 30 hours free childcare (FCC1)

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
SAV: post-transaction valuation checks for capital gains (CG34)
Tell HMRC about your employment related securities
See more

Foreign entertainer tax rules

Pay tax on payments to foreign performers
Pay tax in the UK as a foreign performer
Foreign entertainers: tax deduction certificate (FEU2)
Foreign entertainers forms
See more

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
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: Sponsorship and Gift Aid declaration form
See more

Gambling duties

HMRC calculators and tools
HM Revenue and Customs service availability and issues
Machine Games Duty
Pay Machine Games Duty
See more

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
HM Revenue and Customs service availability and issues
HMRC exchange rates
See more

Income Tax

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

Inheritance Tax

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

Insurance Premium Tax

HM Revenue and Customs: leaflets, factsheets and booklets
Insurance Premium Tax: guide for insurers
Insurance Premium Tax: send your online return (IPT100)
Notice IPT1: Insurance Premium Tax
See more

International tax

HM Revenue and Customs service availability and issues
Get a certificate of residence for tax purposes
USA: tax treaties
Italy: tax treaties
See more

Investment schemes

The Enterprise Investment Scheme: introduction
Seed Enterprise Investment Scheme
Offshore funds: list of reporting funds
Seed Enterprise Investment Scheme: procedures
See more

IR35: working through an intermediary

Check employment status for tax
Off-payroll working through an intermediary
Off-payroll working rules for public authorities
Apply the off-payroll working rules in the private sector
See more

Landfill Tax

HM Revenue and Customs: leaflets, factsheets and booklets
Environmental taxes, reliefs and schemes for businesses
Landfill Tax: rates, exemptions and taxable activities
Excise Notice LFT1: a general guide to Landfill Tax
See more

Large and mid-size business guidance

HMRC manuals
Questions about your tax: writing to HM Revenue and Customs
Large businesses: other roles and responsibilities
Mid-size businesses
See more

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
See more

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
See more

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 - widow pensioner re-input schedule - pre 1997 (CA1569A)
Contracted-out pension schemes: termination of contracted-out employment (CA1607)
See more

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

Money Laundering Regulations: your responsibilities
HMRC webinars, e-learning, email alerts and videos for businesses and agents
Money laundering supervision: introduction
Money laundering supervision: renew your registration
See more

National Insurance

Find a lost National Insurance number
Check your National Insurance record
Tell HMRC about a change to your personal details
National Insurance: get your National Insurance number letter
See more

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
Paying tax on rent to landlords abroad
See more

Oil and gas finance and taxation

Oil and gas: Ring Fence Corporation Tax
Petroleum Revenue Tax
Statutory market values for oil
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
Pay employers' Class 1A National Insurance
See more

Paying HMRC

HMRC services: sign in or register
Tax overpayments and underpayments
Pay your Self Assessment tax bill
Pay your tax bill by debit or credit card
See more

Pension scheme administration

Claim a tax refund
HM Revenue and Customs service availability and issues
Tax when you get a pension
Early retirement, your pension and benefits
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
See more

Running a company

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

Self Assessment

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

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
See more

Stamp duty and other tax on property

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

Stamp duty on shares

Stamp Duty on shares
Pay Stamp Duty
Stamp and property taxes: HMRC manuals
Stamp Duty Reserve Tax - the basics
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

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

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
Tax credits: your payment dates
How to renew tax credits
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
Report tobacco or alcohol tax evasion
Excise Movement and Control System: how to register and use
See more

Trusts

HMRC calculators and tools
Trusts and estates registration service
Trusts and taxes
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 rates on different goods and services
See more

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

What you were doing What went wrong

Services and information

Benefits
Births, deaths, marriages and care
Business and self-employed
Childcare and parenting
Citizenship and living in the UK
Crime, justice and the law
Disabled people
Driving and transport

Education and learning
Employing people
Environment and countryside
Housing and local services
Money and tax
Passports, travel and living abroad
Visas and immigration
Working, jobs and pensions

Departments and policy

How government works
Departments
Worldwide
Policies
Publications
Announcements

Support links

Help
Cookies
Contact
Terms and conditions
Rhestr o Wasanaethau Cymraeg
Built by the Government Digital Service

Open Government Licence

All content is available under the Open Government Licence v3.0, except where otherwise stated

© Crown copyright