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Find out the liability to the main rates of Climate Change Levy of taxable commodities supplied to and by a combined heat and power station.
Guidance on printing an Export Accompanying Document (EAD) and List of Items (LoI).
Get help if you’re a tax agent or adviser who has clients with Capital Gains Tax for shares to declare on Self Assessment tax returns.
Use C3 (2004) notes to help you complete forms C1 confirmation and C5 return of estate information if the deceased died on or after 1 November 2004 but before 1 September 2006.
Find out what to include in your Patent Box computation. We want to share information to help you manage the risk of making an incorrect deduction.
Find guidance for businesses about HMRC's approach to civil measures to money laundering.
This map shows the Freeport customs site within Celtic Freeport.
These maps show the Freeport tax sites relating to Celtic Freeport.
These maps show the Freeport tax sites within Inverness and Cromarty Firth Green Freeport.
Find out how partnerships are treated for Capital Gains Tax when completing your Self Assessment tax return.
Find out when HMRC may consider a scheme administrator to be a fit and proper person.
Tax treaties and related documents between the UK and Morocco.
Check the availability and any issues affecting the Pay the High Income Child Benefit Charge through PAYE service.
Forms P14/P60 (2014 to 2015) for PAYE software developers.
Forms P60 (2021 to 2022) for PAYE software developers.
Newsletter 169, published by HMRC in April 2025 to update stakeholders on the latest news for pension schemes.
Check the availability and any issues affecting the Self Assessment payment plan service.
March 2024 newsletter to update stakeholders on the latest news for tax-free savings.
What happens if you fail to operate Statutory Pay and how you appeal against a penalty for failure.
Guidance on applying the transitional rules for Land and Buildings Transaction Tax (LBTT) following its introduction on 1 April 2015.
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