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Guidance for individuals investing in peer to peer loans, reporting interest and claiming losses from loans that default.
Check customs rules for private individuals who travel to the UK from another country in a pleasure craft
Use the customs declaration to suspend import duties while you process or use goods. This is a one-off authorisation called authorisation by declaration (AbD).
Check the availability and any issues affecting the Help to Save service.
How to amend or cancel simplified frontier declarations, C21s and non-special procedure non-monetary supplementary declarations.
How to pay the Economic Crime Levy, and how long it takes for your payment to reach HMRC.
How to plan your route and make declarations if your transit movement is starting in Great Britain.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out how to reclaim Excise Duty on fuel used in making marine voyages if you're entitled to claim.
Use this service to submit your Aggregates Levy return to HMRC.
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible. Our debt management and banking processes inc…
Use these spreadsheets to make your Bank and Building Society Interest (BBSI) and Other Interest (OI) returns.
Learn more about your responsibilities as a company director.
How spouses and civil partners of armed forces personnel posted overseas can fill gaps in their National Insurance record.
Find out about the special tax rules that give extra tax relief for travel by some employees who work abroad, or come from abroad to work in the UK.
Find out about HMRC's graduate recruitment programme, the selection process, and how to apply for the 2024 programme.
This customs technical handbook applies to temporary imports into Great Britain and Northern Ireland.
If you're a company, find out if you can claim the super-deduction or special rate first year (SR) allowance on plant or machinery costs.
Find out if you’ve made a profit on approved mileage allowance payments claimed as a volunteer driver and need to pay tax.
Find out which locations you need to submit an ‘arrived’ export declaration at before moving goods and where to take the goods if they need to be checked.
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