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HMRC guidance (GOV.UK)
1,940 documents, each linked to the original. Dates are the publisher’s last update where known, otherwise the collection date.
- A flexible article (pool noodle) (Tariff notice 6)
- A four-wheeled vehicle with electric motor (Tariff notice 11)
- A furniture roller (Tariff notice 8)
- A modular article (room in room system)(Tariff notice 9)
- Accessibility statement for HMRC interactive forms
- Accessories for toys (Tariff notice 17)
- Account for VAT on a new means of transport
- Accounting for buying commission in the customs value
- Acting as a guarantor for a person using common or union transit
- Add a location to a consignor or consignee authorisation
- Add your client authorisations for Making Tax Digital for Income Tax
- Adding a property to your business rates valuation account
- Additional information you must submit before you claim Research and Development tax relief
- Additional Note 1 to Chapter 95 (Repealed) (Tariff notice 8)
- Adjusting for level and quantity when using Methods 2 or 3
- Administrative agreements with trade bodies (VAT Notice 700/57)
- Admission charges to cultural events (VAT Notice 701/47)
- Admit tax fraud to HMRC using the Contractual Disclosure Facility
- Advance Tax Certainty Service
- Advisory fuel rates
- Agarose beads chemically modified with 10% by weight of protein A (Tariff notice 1)
- Agent assurance codes for completing verification checks on overseas entities
- Agent authorisation: apply using HMRC paper forms
- Agent authorisation: dealing with HMRC for compliance checks
- Agents: Self Assessment and PAYE letter headings
- Aggregates Levy 7 day delayed payment scheme
- Aggregates Levy assessments, interest, penalties and appeals
- Agricultural and industrial products (Tariff Quota Notice 151)
- Agricultural Flat Rate Scheme (VAT Notice 700/46)
- Agricultural Relief for Inheritance Tax
- Air Passenger Duty and connected flights
- Air Passenger Duty for plane operators
- Alcohol and Tobacco Warehousing Declarations
- Alcohol Duty rates
- Alcohol Wholesaler Registration Scheme: register as an alcohol wholesaler or producer
- Alcoholic Ingredients Relief (Excise Notice 41)
- Aligning payroll to the correct tax period
- All-terrain vehicles (Tariff notice 20)
- Ambt Delden (Wines) (Tariff notice 24)
- Amend a VAT group
- Amend or cancel a Customs Declaration Service import declaration
- Amend or cancel simplified import declarations which have cleared
- Amendment of CNEN to Heading 2309 — Animal feed (Tariff notice 3)
- Amendment of the HS and of the CNEN for subheadings 3907 6x (Tariff notice 27)
- An oval shaped article (Tariff notice 10)
- Analytical methods for determining the fat, starch and protein content (Tariff notice 16)
- Animal beds (Tariff notice 9)
- Animals and animal food (VAT Notice 701/15)
- Ankle Bandages (Tariff notice 5)
- Annual accounting Scheme (VAT Notice 732)
- Annual investment allowance: limit changes during accounting periods
- Annual Tax on Enveloped Dwellings
- Annual Tax on Enveloped Dwellings: reliefs and exemptions
- Annual Tax on Enveloped Dwellings: returns
- Annual Tax on Enveloped Dwellings: work out the value of your property
- Anti Terrorism, Crime and Security Act 2001: Code Of Practice on the disclosure of information
- Anti-stress balls (Tariff notice 22)
- Antimicrobial bathing system (Tariff notice 1)
- Antiques or art from historic houses (VAT Notice 701/12)
- Appeal a Self Assessment penalty for late filing or late payment
- Appeal an employment intermediary penalty
- Appealing your business rates to the Valuation Tribunal
- Appeals and tribunals: an overview for agents and advisers
- Appendix A – table of reporting requirements (490: Employee travel)
- Application for transfer of residence relief (ToR1)
- Applications for ISA manager status
- Apply as an individual to receive UK rental income without UK tax deducted
- Apply for a Binding Origin Information decision
- Apply for a Binding Tariff Information decision
- Apply for a certificate confirming you will pay UK National Insurance when working temporarily abroad (CA3822)
- Apply for a certificate of coverage to pay UK National Insurance whilst working in a country with a social security agreement (CA9107)
- Apply for a certificate of residence or letter of confirmation
- Apply for a certificate to confirm you pay UK National Insurance when working in 2 or more countries (CA8421)
- Apply for a certificate to confirm you will pay UK National Insurance while self-employed abroad temporarily (CA3837)
- Apply for a CPD Carnet
- Apply for a customs comprehensive guarantee to cover customs debts
- Apply for a general guarantee account and pay disputed amounts
- Apply for a House in Multiple Occupation (HMO) to be valued as a single property
- Apply for a Notification of Presentation waiver for goods moving from Great Britain into Northern Ireland
- Apply for a Partial Exemption Special Method
- Apply for a refund of Class 1 National Insurance contributions
- Apply for a refund of Class 2 National Insurance contributions
- Apply for a refund of Class 3 National Insurance contributions
- Apply for a refund of National Insurance contributions
- Apply for a refund of Stamp Duty Land Tax
- Apply for a refund of the higher rates of Stamp Duty Land Tax
- Apply for a repayment of the non-UK Resident Stamp Duty Land Tax surcharge
- Apply for a trust to receive UK rental income without UK tax deducted
- Apply for a voluntary clearance amendment (underpayment)
- Apply for advance assurance on a venture capital scheme
- Apply for an account to defer duty payments when you import or release goods into Great Britain
- Apply for an Advance Origin Ruling
- Apply for an Advance Tariff Ruling
- Apply for an Advance Valuation Ruling
- Apply for an agent services account
- Apply for an agent services account if you're not based in the UK
- Apply for an alcoholic products producer approval (APPA)
- Apply for an exception from registering for VAT
- Apply for an exemption from Making Tax Digital for Income Tax
- Apply for approval as a certified trader in Northern Ireland
- Apply for approval as a registered consignor of excise goods
- Apply for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme
- Apply for approval to be a tax representative in Northern Ireland
- Apply for approval to be part of the Registered Consignee scheme in Northern Ireland
- Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland
- Apply for authorised consignor or consignee status
- Apply for Authorised Economic Operator status
- Apply for bulk importer verification for Scotch Whisky
- Apply for business rates for a self-catering property in England
- Apply for business rates for a self-catering property in Wales
- Apply for Designated Export Place approval
- Apply for full claim advance assurance on your first Research and Development (R&D) tax relief claim
- Apply for healthcare cover in the EU, Iceland, Liechtenstein, Norway or Switzerland (CA8454)
- Apply for Home Responsibilities Protection
- Apply for Marriage Allowance by post
- Apply for permission to submit Air Passenger Duty Returns annually
- Apply for repayment of import duty and VAT (CHIEF)
- Apply for site approval of an Office of Exchange or Extra-Territorial Office of Exchange
- Apply for Specified Adult Childcare credits
- Apply for statutory clearance for a transaction
- Apply for targeted advance assurance on up to 2 areas of your Research and Development (R&D) tax relief claim
- Apply for temporary approval
- Apply for the Fulfilment House Due Diligence Scheme
- Apply for the Spirit Drinks Verification Scheme
- Apply for the UK Carrier Scheme
- Apply for VAT group registration
- Apply to add, remove, or change a warehouse as an authorised excise warehousekeeper
- Apply to be a UK Freeport customs site operator
- Apply to be a UK Real Estate Investment Trust
- Apply to be an approved operator of an Extra-Territorial Office of Exchange
- Apply to be an excise warehousekeeper
- Apply to become a registered exporter if you're established in Northern Ireland
- Apply to become an approved Lifetime ISA manager
- Apply to change the representative member of a VAT group
- Apply to claim a repayment or remission of import duty, or reclaim state aid used on ‘at risk’ goods brought into Northern Ireland
- Apply to convert National Insurance contributions you paid when you worked abroad
- Apply to delay or pay less duty on goods you import to process or repair
- Apply to extend your application to protect your intellectual property rights
- Apply to import duty-paid EU excise goods into Northern Ireland, as a tax representative
- Apply to import goods temporarily to the UK
- Apply to import multiple low value parcels on one declaration
- Apply to join the VAT Annual Accounting Scheme
- Apply to join the VAT Flat Rate Scheme
- Apply to make a payment for outstanding delayed declarations
- Apply to make an entry declaration in your records under the UK Internal Market Scheme
- Apply to operate a customs warehouse
- Apply to operate a temporary storage facility
- Apply to operate foreign tax credit relief
- Apply to pay less duty on goods you export to process or repair
- Apply to pay less duty on goods you import for specific uses
- Apply to pay voluntary Class 3 National Insurance contributions for periods abroad
- Apply to pay voluntary National Insurance contributions for periods abroad (CF83)
- Apply to postpone payment of Inheritance Tax
- Apply to protect your details on the Register of Overseas Entities
- Apply to protect your intellectual property rights
- Apply to receive non-financial VAT registration data from HMRC
- Apply to register a pension scheme
- Apply to remove an overseas entity from the register
- Apply to use a single commodity code to import your goods under split consignments
- Apply to use simplified declarations for imports you entered in your records without authorisation
- Apply to use Simplified Import VAT Accounting
- Apply to use simplified procedures for import or export (C&E48)
- Apply to use the Enterprise Investment Scheme to raise money for your company
- Apply to use the Seed Enterprise Investment Scheme to raise money for your company
- Apply to use the UK Freeport customs special procedure
- Applying for a moratorium under the Corporate Insolvency and Governance Act 2020
- Applying for an ATA Carnet
- Applying for an exemption from Making Tax Digital for VAT
- Applying the correct VAT liability on residential domestic service charges (VAT information sheet 07/18)
- Applying to use simplified declarations for exports
- Applying to use simplified declarations for imports
- Appoint a nominated officer and train staff for money laundering supervision
- Appoint a representative if you’re an overseas plane operator (Notice 550)
- Appoint a trusted helper to manage your VOA digital service
- Appoint someone to deal with VAT-related payments using the second-hand motor vehicle payment scheme
- Appointing an agent for business rates
- Apportionment VAT Retail Schemes (VAT Notice 727/4)
- Archiving your trade documents
- Articles for general physical exercise (Tariff notice 18)
- Articles made of cermet (Tariff notice 7)
- Arweiniad ar Dreth Incwm yn Gymraeg
- Ask for a review or appeal against a trust penalty charge
- Ask HMRC for help classifying your goods
- Ask your employer for Statutory Sick Pay
- Assessments, penalties and appeals for Air Passenger Duty
- Authorise an agent for certain taxes through your business tax account
- Authorise an agent for taxes that use the digital handshake
- Authorise an agent to register or amend a VAT group
- Authorised Investment Funds
- Authorising an agent to deal with your tax affairs
- Automated electronic component placement machines of a kind used solely or principally for the manufacture of printed circuit assemblies (Tariff notice 14)
- Automatic Exchange of Information if you have an account
- Automatic Exchange of Information: financial institutions
- Automatic Exchange of Information: guidance for charities
- Automatic Exchange of Information: introduction
- Aviation turbine fuel (Excise Notice 179a)
- Back supports and back bandages (Tariff notice 6)
- Balloons with or without LED lights (Tariff notice 9)
- Ballot (box) partition (Tariff notice 4)
- Bank and building society interest returns
- Bark and production waste, scrap, rejects and residues (Tariff notice 11)
- Barristers and advocates (VAT Notice 700/44)
- Basic guide for XML software developers
- Being an Authorised Corporate Service Provider (ACSP)
- Beneficial loan arrangements (480: Appendix 4)
- Beneficial loan arrangements (480: Chapter 17)
- Benefits for families with more than 2 children before 6 April 2026
- Bespoke VAT retail schemes (VAT Notice 727/2)
- Betting, gaming and lotteries (VAT Notice 701/29)
- Bingo Duty
- Bingo Duty (Excise Notice 457)
- Biofuels and fuel substitutes (Excise Notice 179e) from 1 April 2022
- Bones with some meat, fat and tendons (so called soup bones) (Tariff notice 15)
- Brewing beer: rules and regulations for commercial brewing
- Bringing commercial goods into Great Britain in your baggage
- Bringing commercial goods into Northern Ireland in your baggage
- Bringing drinks liable for the Soft Drinks Industry Levy into the UK
- Bringing personal items to the UK if you’re coming from Ukraine
- Buildings and construction (VAT Notice 708)
- Burial, cremation and commemoration of the dead (VAT Notice 701/32)
- Business changes that affect payment of Statutory Neonatal Care Pay
- Business changes that affect payment of Statutory Parental Bereavement Pay
- Business entertainment (VAT Notice 700/65)
- Business Investment Relief
- Business journeys tax relief (490: Chapter 5)
- Business promotions (VAT Notice 700/7)
- Business rates: how different properties are measured
- Businesses selling goods in the UK using online marketplaces
- Buying second-hand vehicles using a VAT margin scheme
- Calculate deductions due on the loan charge
- Calculate how much you can claim using the Coronavirus Job Retention Scheme
- Calculate interest and penalties for tax years ending 5 April 2006 to 5 April 2024
- Calculate Remote Gaming Duty on freeplays
- Calculate tax, interest and penalties for the tax years ending 5 April 2010 to 5 April 2024
- Calculate the value of your donation to charity
- Calculate the weight of your aggregate for Aggregates Levy
- Calculate your hybrid rate of writing down allowance
- Calculate your public service pension adjustment
- Cancel or amend your duty deferment account in Great Britain
- Cancel or make changes to your intermediary or client VAT Import One Stop Shop scheme registration
- Cancel or make changes to your VAT Import One Stop Shop scheme registration
- Cancel or make changes to your VAT One Stop Shop scheme registration
- Cancel your alcoholic products producer approval (APPA)
- Cancel your Gaming Duty registration
- Cancel your registration for Economic Crime Levy
- Cancel your registration for Plastic Packaging Tax
- Capital allowances: accounting periods which are more or less than a year
- Capital Gains Tax rates and allowances
- Capital Gains Tax: Entrepreneurs’ Relief tax avoidance scheme (Spotlight 34)
- Capital Gains Tax: share reorganisation, takeover or merger
- Capital Goods Scheme (VAT Notice 706/2)
- Car wiring kits for motor vehicles (Tariff notice 13)
- Caravans and houseboats (VAT Notice 701/20)
- Carbonated dark red alcoholic beverage with blackcurrant flavour and aroma, containing 14.5% of alcohol by volume (Tariff notice 18)
- Carry forward Corporation Tax losses
- Carry out checks and keep records if you’re approved for FHDDS
- Cars and vans available for private use – when a benefit charge is incurred (480: Chapter 11)
- Case studies for insufficient production when trading between the UK and the EU
- Cash Accounting Scheme (VAT Notice 731)
- Cash ISAs and connected accounts for ISA managers
- Categorising goods for Internal Market Movements from Great Britain to Northern Ireland
- Catering, takeaway food (VAT Notice 709/1)
- Cenospheres obtained from fly ash (Tariff notice 4)
- Certificates of age and origin for the Spirit Drinks Verification Scheme
- Challenge a Childcare Service application decision
- Challenging your business rates valuation
- Change a charity’s details
- Change or cancel a simplified frontier declaration or C21i Entry in Declarant's Record (EIDR) Notification of Presentation
- Change or remove your authorisations as a tax agent
- Change or remove your tax agent's authorisation
- Change your details or cancel your registration for FHDDS
- Change your details or leave the Spirit Drinks Verification Scheme
- Changes and issues affecting the Corporation Tax online service
- Changes in annual allowance as a result of the public service pensions remedy
- Changes in your annual allowance following the public service pensions remedy
- Changes to legislation of enablers of defeated tax avoidance schemes
- Changes to lifetime allowance charges following the public service pensions remedy
- Changes to notifying an option to tax land and buildings during coronavirus (COVID-19)
- Changes to reporting income from self employment and partnerships
- Changes to your tax code when you start a new job
- Chapter 1 pension scheme guidance
- Chapter 1 pension schemes — scheme administrators' guidance
- Chapter 2 judicial pension scheme guidance
- Chapter 2 judicial pension schemes — scheme administrators' guidance
- Chapter 3 local government pension scheme guidance
- Chapter 3 local government pension scheme — scheme administrators' guidance
- Charging and reclaiming VAT on goods and services related to private school fees
- Charging VAT on goods dispatched from Northern Ireland to the EU
- Charging VAT on goods sold direct to customers in the UK
- Charging VAT when goods are sold if you're an online marketplace operator
- Charging VAT when using an online marketplace to sell goods to customers in the UK
- Charities and trading
- Charity funded equipment certificates (VAT Notice 701/6 supplement)
- Charity funded equipment for medical and veterinary uses (VAT Notice 701/6)
- Check a pension scheme member's protected allowance and enhanced protection
- Check a pension scheme member's residency status for relief at source
- Check a previous Coronavirus Job Retention Scheme claim
- Check and Challenge your business rates valuation: penalties
- Check and challenge your business rates valuation: privacy notice
- Check and challenge: group pre-challenge review
- Check employment related securities files
- Check employment status for tax (CEST)
- Check employment status if you work in hair and beauty
- Check for signs of labour fraud in construction
- Check genuine HMRC contact that uses more than one communication method
- Check HMRC’s current performance and service levels
- Check how much tax relief you can claim for uniforms, work clothing and tools
- Check how much tax you pay on dividends and interest from savings
- Check how the government spends your taxes — Annual Tax Summary
- Check how to deal with an employment related securities penalty
- Check how to declare personal goods you bring into or take out of the UK
- Check how to move goods through ports that use the Goods Vehicle Movement Service
- Check how to reduce your risk of using an umbrella company who operates a tax avoidance scheme
- Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU
- Check how to submit a Self Assessment tax return using commercial software
- Check how to tell HMRC about VAT Return errors
- Check how your lifetime allowance is affected by the public service pensions remedy
- Check if a business is registered for money laundering supervision
- Check if a letter you’ve received from HMRC is genuine
- Check if a life insurance policy can be included in an investor's ISA
- Check if a phone call you've received from HMRC is genuine
- Check if a project includes activities that qualify as Research and Development for tax purposes
- Check if a QR code on a letter you've received from HMRC is genuine
- Check if a text message you've received from HMRC is genuine
- Check if an alcohol wholesaler in the Isle of Man is approved
- Check if an email you've received from HMRC is genuine
- Check if an estate qualifies for the Inheritance Tax residence nil rate band
- Check if and when you need to register as a tax adviser with HMRC
- Check if the cost of training could be an allowable business expense
- Check if the tax on your payslip is correct
- Check if you are at risk of tax avoidance
- Check if you can apply for a Northern Ireland tariff rate quota
- Check if you can apply for advance assurance for your Research and Development (R&D) tax relief claim
- Check if you can apply for other transit simplifications with consignor or consignee status
- Check if you can apply for the UK Carrier Scheme
- Check if you can carry out simple repairs or process your goods in a customs warehouse
- Check if you can claim a waiver for goods brought into Northern Ireland
- Check if you can claim enhanced structures and buildings allowance relief in UK Freeport or Investment Zone special tax sites
- Check if you can claim full expensing or 50% first year allowances
- Check if you can claim National Insurance relief in UK Freeport or Investment Zone special tax sites
- Check if you can claim relief from Stamp Duty Land Tax in a Freeport or Investment Zone special tax site in England
- Check if you can claim Research & Development (R&D) tax relief
- Check if you can claim super-deduction or special rate first year allowances
- Check if you can claim the 4-year foreign income and gains regime
- Check if you can claim the enhanced capital allowance relief in UK Freeport or Investment Zone special tax sites
- Check if you can claim VAT relief on goods imported into Northern Ireland for onward supply to the EU
- Check if you can delay customs payments and declarations
- Check if you can get a guarantee waiver for a duty deferment account in Great Britain
- Check if you can get import duty relief on goods using Temporary Admission
- Check if you can pay a reduced amount of Customs Duty
- Check if you can pay less Alcohol Duty on draught alcoholic products
- Check if you can pay less duty if your goods are imported into authorised use
- Check if you can register for the VAT Import One Stop Shop scheme
- Check if you can register to act as an intermediary for the VAT Import One Stop Shop scheme
- Check if you can use a VAT margin scheme if you import from, or export to, countries outside the UK
- Check if you can use your premises to start or end transit movements
- Check if you have to pay tax on your pension
- Check if you have unused annual allowances on your pension savings
- Check if you meet HMRC's conditions to register as a tax adviser
- Check if you must register for VAT if you receive private school fees
- Check if you need a customs guarantee
- Check if you need an alcoholic products producer approval (APPA)
- Check if you need approval to sell alcoholic products to another business
- Check if you need to change your Self Assessment return for SEISS
- Check if you need to notify HMRC about an uncertain tax treatment
- Check if you need to pay Fuel Duty
- Check if you need to pay Landfill Tax
- Check if you need to pay tax on mileage payments as a volunteer driver
- Check if you need to pay tax when you receive cryptoassets
- Check if you need to pay tax when you sell cryptoassets
- Check if you need to register a trust
- Check if you need to register as a digital platform operator
- Check if you need to register for Digital Services Tax
- Check if you need to register for money laundering supervision if you're a high value dealers
- Check if you need to register for money laundering supervision if you're an accountancy service provider
- Check if you need to register for the Economic Crime Levy
- Check if you need to register for the Soft Drinks Industry Levy
- Check if you need to report cryptoasset data to HMRC
- Check if you need to report Pillar 2 Top-up Taxes
- Check if you need to send a country-by-country report
- Check if you need to send a Stamp Duty Land Tax return
- Check if you need to tell HMRC about a cross-border arrangement
- Check if you need to tell HMRC about your income from online platforms
- Check if you need to tell HMRC about your rental income
- Check if you should claim overpayment relief for Corporation Tax
- Check if you're an employment intermediary
- Check if you're impacted by Vaping Products Duty and the Vaping Duty Stamps Scheme
- Check if your client has been affected by the public service pensions remedy
- Check if your drink is liable for the Soft Drinks Industry Levy
- Check if your employee can claim foreign tax credit relief
- Check if your goods are sensitive when declaring to inward or outward processing
- Check if your goods have been subject to a qualifying carbon pricing scheme
- Check if you’re classed as the importer for Carbon Border Adjustment Mechanism (CBAM)
- Check if you’re eligible for Small Producer Relief on Alcohol Duty
- Check if you’re established in the UK for customs
- Check if you’ve gone above the money purchase annual allowance
- Check scheme details using the Scheme Reconciliation Service
- Check the amount of guarantee you need for transit movements
- Check the protected allowances on your pension savings
- Check the recognised overseas pension schemes notification list
- Check what financial help you can get from HMRC
- Check what registering for VAT may mean for your business
- Check what Research and Development (R&D) costs you can claim
- Check what taxes may apply to you as a sole trader
- Check what to do if HMRC has signed you up for Making Tax Digital for Income Tax
- Check what you need to consider before getting someone to deal with customs for you
- Check what you'll need to get a legally binding decision on a commodity code
- Check what your tax code means
- Check when Aggregates Levy applies
- Check when online marketplaces must carry out VAT checks on overseas sellers
- Check when to contact HMRC’s Large Business Directorate
- Check when to report Climate Change Levy subsidies
- Check when you can account for import VAT on your VAT Return
- Check when you can expect a reply from HMRC
- Check when you must register for Plastic Packaging Tax
- Check when you must use the VAT domestic reverse charge for building and construction services
- Check when you need to pay anti-dumping, countervailing and safeguard duties
- Check where an online marketplace seller is established
- Check which motor vehicles are eligible for the second-hand motor vehicle payment scheme
- Check which packaging is not subject to Plastic Packaging Tax
- Check which packaging is subject to Plastic Packaging Tax
- Check which records to keep for second-hand vehicles you export to the EU for resale
- Check which records to keep for second-hand vehicles you move to Northern Ireland for resale
- Check which type of account to apply for to defer duty payments when you import goods or release goods from an excise warehouse
- Check your goods meet the rules of origin
- Check your pension scheme member's annual allowance
- Check your tax filing and payment deadlines
- Checking how to claim a tax refund for negative earnings
- Checking the origin of your goods using product specific rules when trading between the UK and EU
- Chewing tobacco and snuff (Tariff notice 25)
- Child Tax Credit: support for a maximum of 2 children
- Choose agents for Making Tax Digital for Income Tax
- Choose the right software for Making Tax Digital for Income Tax
- Choosing a business rates agent
- Civil penalties for contraventions of customs law (Customs Notice 301)
- Civil penalty investigations statement of practice (VAT Notice 730)
- Claim a refund if you've paid tax on your savings and investments
- Claim a repayment or remission of charges on rejected imports
- Claim a tax refund if you've stopped work and flexibly accessed all of your pension (P50Z)
- Claim a tax refund when you've flexibly accessed all of your pension (P53Z)
- Claim a tax refund when you've taken a small pension lump sum (P53)
- Claim a VAT refund as an organisation not registered for VAT
- Claim a VAT refund for a conversion if you're a DIY housebuilder
- Claim a VAT refund for a new home or charity building if you're a DIY housebuilder
- Claim a VAT-related payment if you buy second-hand motor vehicles in Great Britain and move them to Northern Ireland for resale
- Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain or countries outside the UK and EU
- Claim Alcoholic Ingredients Relief
- Claim an Economic Crime Levy refund
- Claim an Income Tax refund by post
- Claim back an import security deposit or guarantee
- Claim back Income Tax on a flexibly accessed pension death benefit payment P55(DB)
- Claim back Income Tax on a pension death benefit lump sum P53Z(DB)
- Claim back Income Tax on a pension death benefit lump sum payment if you've stopped working P50Z(DB)
- Claim back Income Tax when you've stopped working (P50)
- Claim back tax on a flexibly accessed pension overpayment (P55)
- Claim bad debt relief for Aggregates Levy
- Claim for a refund if you've paid HMRC too much on your PAYE bill
- Claim for repayment of excise duty in Northern Ireland
- Claim Landfill Tax credits
- Claim National Insurance contributions relief for veterans as an employer
- Claim personal allowances and tax refunds if you live abroad (R43)
- Claim relief from Aggregates Levy for industrial and agricultural processes
- Claim tax back on donations using Charities Online
- Claim tax relief for your job expenses by post
- Claim tax relief on your private pension payments
- Claim the residence nil rate band
- Claim to reduce payments on account
- Claim top-up payments for the Gift Aid Small Donations Scheme
- Claim VAT back on tax-free shopping in Northern Ireland
- Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU
- Claiming Animation Tax Relief for Corporation Tax
- Claiming Audio-Visual Expenditure Credits for Corporation Tax
- Claiming capital allowances for structures and buildings
- Claiming Children’s Television Tax Relief for Corporation Tax
- Claiming Double Taxation Relief for companies and other concerns
- Claiming expenses and keeping records if you’re a childminder
- Claiming Film Tax Relief for Corporation Tax
- Claiming High-end Television Tax Relief for Corporation Tax
- Claiming Museums and Galleries Exhibition Tax Relief for Corporation Tax
- Claiming Orchestra Tax Relief for Corporation Tax
- Claiming tariff quotas to reduce import duties
- Claiming tax relief on your contributions to overseas pension schemes
- Claiming Theatre Tax Relief for Corporation Tax
- Claiming Video Games Expenditure Credits for Corporation Tax
- Claiming Video Games Tax Relief for Corporation Tax
- Claims by local authorities for overpaid VAT on supplies of sporting services (VAT information sheet 08/17)
- Classifying ceramics for import and export
- Classifying computers and their components for import and export
- Classifying drones and aircraft parts for import and export
- Classifying electric lamps for import and export
- Classifying electrical equipment for import and export
- Classifying iron and steel for import and export
- Classifying leather for import and export
- Classifying organic chemicals for import and export
- Classifying pharmaceutical products and placebos for import and export
- Classifying plastics for import and export
- Classifying rice for import and export
- Classifying textile apparel for import and export
- Classifying toys and games for import and export
- Classifying vehicles, bicycles, parts and accessories
- Classifying vitamins, supplements and herbal medicines for import and export
- Classifying wood for import and export
- Cleansing mixed funds
- Clearing goods entering, leaving or transiting the UK
- Climate Change Levy rates
- Clip-on camera lens made of glass (Tariff notice 12)
- Close a Lifetime ISA if you're a Lifetime ISA manager
- Close, void or withdraw investments from a Junior ISA as an ISA manager
- Clubs and associations' VAT responsibilities (VAT Notice 701/5)
- Collect and verify digital platform seller information
- Collecting cryptoasset user and transaction data
- Commodities and terminal markets (VAT Notice 701/9)
- Community Infrastructure Levy: how to make an appeal
- Community Investment Tax Relief
- Comparison and broker websites marketing umbrella companies are not always what they seem (Spotlight 55)
- Complain about serious misconduct by HMRC staff
- Complete a tax check for a taxi, private hire or scrap metal licence
- Complete your Self Assessment tax return for the last tax year
- Completing a One Stop Shop VAT Return
- Completing a stock transfer form
- Completing an Import One Stop Shop VAT return
- Completing an Import One Stop Shop VAT return as an intermediary on behalf of your client
- Completing Form A
- Completing the CT600B page for controlled foreign companies and foreign permanent establishment exemptions, hybrid and other mismatches
- Completing the CT600C page for group and consortium relief
- Completing the CT600D page for insurance
- Completing the CT600E page for charities and community amateur sports clubs
- Completing the CT600F page for Tonnage Tax
- Completing the CT600H page for cross-border royalties
- Completing the CT600I page for supplementary charge in respect of ring fence trades
- Completing the CT600J page for disclosure of tax avoidance schemes
- Completing the CT600K page for Restitution Tax
- Completing the CT600L page for research and development
- Completing the CT600M page for Freeports and Investment Zones
- Completing the CT600N page for Residential Property Developer Tax
- Completing the CT600P page for creative industries reliefs
- Completing your Aggregates Levy return
- Completing your VAT Return to account for import VAT
- Composite system for dental repair (Tariff notice 28)
- Confirm a tax check for taxi, private hire or scrap metal licence applications
- Confirm an applicant's tax responsibilities for taxi, private hire or scrap metal licence applications
- Confirm the identity of someone representing HMRC
- Confirm your tax responsibilities when applying for a taxi, private hire or scrap metal licence
- Construction Industry Scheme for businesses based outside the UK
- Construction Industry Scheme: managing agents
- Construction Industry Scheme: multiple contractor status
- Construction Industry Scheme: payments to someone else
- Construction services and zero-rated relief (VAT information sheet 07/17)
- Contractor loan schemes: misleading advertising (Spotlight 42)
- Contractor tax: loan schemes can cost you more (Spotlight 33)
- Converting foreign currency amounts to include in the customs value
- Conveyancers: first time residential purchase with a Lifetime ISA
- Cooling mats for animals (Tariff notice 15)
- Corporate purchasing cards (VAT Notice 701/48)
- Corporation Tax relief on goodwill and relevant assets
- Corporation Tax: Disregard Regulations for derivative contracts
- Corporation Tax: how to make a claim or election
- Corporation Tax: interest charges
- Corporation Tax: penalties
- Corporation Tax: terminal, capital and property income losses
- Corporation Tax: trading and non-trading
- Correcting Climate Change Levy errors
- Correction of pension contributions following the public service pensions remedy
- Council Tax band challenge form
- Council Tax band changes
- Council Tax notice of alteration
- Create a digital platform report
- Create a goods movement reference
- Create Gift Aid declarations for your donors as an intermediary
- Creative industry tax reliefs for Corporation Tax
- Crime and fraud prevention for businesses in international trade
- Customs debt liability
- Customs Declaration Service: service availability and issues
- Customs simplified procedures Aggregation Rules for CDS
- Data Element 2/3: Document Status Codes of the Customs Declaration Service (CDS)
- Data Element 2/3: Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS)
- Data requirements for a Customs Goods Manifest
- Declare commercial goods you’re bringing into Great Britain in your accompanied baggage or a small vehicle
- Declare commercial goods you’re taking out of Great Britain in your accompanied baggage or small vehicles
- Declare goods using the UK Trader Scheme if you bring goods into Northern Ireland
- Declare no return of Class 1A National Insurance contributions
- Declare re-importation of a private motor vehicle from outside the UK (C179B)
- Declare substances of human origin for transplant for UK import or export
- Declare your goods to authorised use and completing authorised use
- Declaring goods and paying tax when using a UK Freeport customs site
- Declaring reusable packaging for Great Britain imports and exports
- Decorative articles for Christmas trees (Tariff notice 5)
- Dedicated helplines and contacts for tax agents
- Deductions for work expenses (480: Chapter 7)
- Deemed Domicile rules
- Deemed employer responsibilities under off-payroll working rules
- Default interest (VAT Notice 700/43)
- Default surcharge (VAT Notice 700/50)
- Defined Daily Dose of active substances (Tariff notice 4)
- Definitions of finished components and substantial modifications for Plastic Packaging Tax
- Delivery costs to include in the customs value
- Denatured alcohol: producing, stocking, distributing, selling and using
- Destroying goods listed on an ATA Carnet
- Destroying spoilt beer, cider, wine or made-wine during coronavirus (COVID-19)
- Digital reporting for Lifetime ISAs
- Direct Calculation VAT Retail Schemes (VAT Notice 727/5)
- Disagree with a revenue correction notice
- Discharging a lifetime allowance charge
- Disclosing VAT and other indirect tax avoidance schemes (VAT Notice 799)
- Disclosure of tax avoidance schemes
- Disclosure of Tax Avoidance Schemes: tax avoidance using offshore trusts (Spotlight 52)
- Disclosure of VAT avoidance schemes (VAT Notice 700/8)
- Disguised remuneration trust schemes: misleading advertising (Spotlight 40)
- Disguised remuneration: a Supreme Court decision (Spotlight 41)
- Disguised remuneration: asset transfer arrangements set up to avoid the loan charge (Spotlight 50)
- Disguised remuneration: contractor loans settlements and obtaining a deed of release (Spotlight 48)
- Disguised remuneration: job board avoidance scheme (Spotlight 37)
- Disguised remuneration: re-describing loans (Spotlight 39)
- Disguised remuneration: remuneration trusts used to reduce profits and disguise income (Spotlight 61)
- Disguised remuneration: schemes affected by the loan charge (Spotlight 44)
- Disguised remuneration: schemes claiming to avoid the loan charge (Spotlight 49)
- Disguised remuneration: schemes claiming to avoid the new loan charge (Spotlight 36)
- Disguised remuneration: settling your tax affairs
- Disguised remuneration: tax avoidance by owner managed companies using remuneration trusts (Spotlight 56)
- Disguised remuneration: tax avoidance by selling future business revenues to a revenue service trust (Spotlight 57)
- Disguised remuneration: tax avoidance using annuities (Spotlight 35)
- Disguised remuneration: tax avoidance using capital advances, joint and mutual share ownership agreements (Spotlight 53)
- Disguised remuneration: tax avoidance using unfunded pension arrangements (Spotlight 58)
- Disguised remuneration: transitional relief on investment growth
- Dishonest conduct by tax agents
- Disposing an asset if you claimed full expensing or 50% first year allowance
- Disposing of a super-deduction or special rate first year allowance asset
- Disposing of UK property as an overseas entity
- Dividend diversion scheme used to fund education fees (Spotlight 62)
- Domestic reverse charge for telecommunications services
- Domestic reverse charge procedure (VAT Notice 735)
- Double end studs (Tariff notice 18)
- Double Taxation Treaty Passport Scheme
- Download the HMRC app
- Dried buffalo ears and dried beef meat scraped off from the throat, for use as animal feed (Tariff notice 12)
- Due diligence for excise registered businesses
- Due diligence when making customs declarations
- Duties and import VAT on gifts
- Education and vocational training (VAT Notice 701/30)
- Elect an offshore collective investment vehicle for tax exemption on UK capital gains
- Elect an offshore collective investment vehicle for tax transparency on UK capital gains
- Electric cycles with pedals (Tariff notice 31)
- Electric under-blanket (Tariff Notice 3)
- Electric Vehicles equipped with a hydraulic lifting device fitted with a working platform (Tariff notice 6)
- Electronic invoicing (VAT Notice 700/63)
- Employee Bonus Schemes: Growth Securities Ownership Plan (GOSP) tax avoidance and similar schemes update (Spotlight 59)
- Employee circumstances that affect payment of Statutory Neonatal Care Pay
- Employee circumstances that affect payment of Statutory Parental Bereavement Pay
- Employee gets tips, gratuities or service charges through a tronc
- Employee incentive awards
- Employees working abroad
- Employees’ responsibilities for travel expenses (490: Chapter 12)
- Employer compliance for travel expenses (490: Chapter 11)
- Employer Supported Childcare (480: Appendix 11)
- Employers’ reporting requirements for travel expenses (490: Chapter 9)
- Employment related securities and arrangements (480: Chapter 23)
- Employment Related Securities Bulletin 54 (February 2024)
- Employment Related Securities Bulletin 55 (May 2024)
- Employment Related Securities Bulletin 56 (July 2024)
- Employment Related Securities Bulletin 57 (October 2024)
- Employment Related Securities Bulletin 58 (November 2024)
- Employment Related Securities Bulletin 59 (March 2025)
- Employment related securities bulletin 60 (April 2025)
- Employment related securities bulletin 61 (November 2025)
- Employment related securities bulletin 62 (November 2025)
- Employment related securities bulletin 63 (January 2026)
- Employment related securities bulletin 64 (February 2026)
- Employment related securities bulletin 65 (April 2026)
- Employment related securities bulletin 66 (May 2026)
- Employment related securities bulletin 67 (July 2026)
- Employment related securities bulletin 68 (August 2026)
- Empty atomizer (Tariff notice 8)
- End of year procedures to be followed by employer and employee (480: Chapter 24)
- Energy-saving materials and heating equipment (VAT Notice 708/6)
- Enveloped UK dwellings and related finance
- Estimate your Air Passenger Duty
- EU business: EU Returned Goods Relief
- EU country codes, VAT numbers and enquiry letters for EC Sales Lists
- European Directive on the Taxation of Savings
- Examples of good practice for umbrella companies in the temporary labour market
- Examples of how to work out Income Tax when you rent out a property
- Excise duty drawback on ship and aircraft oil stores (Excise Notice 172)
- Excluding interest charges from the customs value
- Exempt aggregate and reporting it to HMRC
- Exemption and partial exemption from VAT
- Exemption for paid or reimbursed expenses (480: Chapter 2)
- Exemptions from Air Passenger Duty
- Exemptions from Climate Change Levy
- Expenses and benefits for apprenticeship bursaries for care leavers
- Expenses exemption and PAYE Settlement Agreements (490: Chapter 10)
- Expenses for employees carrying out international work (480: Chapter 9)
- Expenses rates for employees travelling outside the UK
- Exports, sending goods abroad and charging VAT
- Facial wipes (Tariff notice 2)
- Fair rents
- Fees you’ll pay for money laundering supervision
- Ffurflenni CThEF
- File an overseas entity update statement
- File forms VAT21 and VAT100 online
- File or search for an extractives report
- Filing Petroleum Revenue Tax information electronically
- Find out about changes to VAT legislation on face value vouchers (VAT information sheet 09/18)
- Find out about taxable items, tax pools and deductions for trusts and Income Tax
- Find out about the Investment Manager Exemption for non-residents
- Find out about the loan charge settlement scheme
- Find out about the Non-Statutory Clearance Service
- Find out about the pension scheme practitioner role
- Find out how the changes to the loan charge affect you
- Find out how to register as a professional tax agent with HMRC
- Find out how to use HMRC online services for VAT if you are an agent
- Find out how to use the Corporation Tax for Agents online service
- Find out how to use the Gambling Tax for Agents online service
- Find out how to use the Machine Games Duty for Agents online service
- Find out how to use the Self Assessment for Agents online service
- Find out if and when you need to use Making Tax Digital for Income Tax
- Find out if you can get an exemption from Making Tax Digital for Income Tax
- Find out the rules about Individual Lump Sum Allowances
- Find out what to do if you owe money to HMRC
- Find out what types of Authorised Economic Operator status you can apply for
- Find out which employers are exempt from online payroll reporting
- Find out which goods an ATA Carnet will cover
- Find out your Alcohol Duty rates if you’re eligible for Small Producer Relief
- Find payroll software that is recognised by HMRC
- Find software that works with Making Tax Digital for Income Tax
- Find software that's compatible with Making Tax Digital for VAT
- Find the relief at source residency statuses of multiple members
- Finding commodity codes for imports into or exports out of the UK
- Finish setting up your agent services account if you are overseas
- Fiscal warehousing (VAT Notice 702/8)
- Fit and proper criteria for Authorised Corporate Service Providers
- Fitness at Work
- Flat Rate Scheme for small businesses (VAT Notice 733)
- Flavour pods (Tariff notice 2)
- Follower notices and accelerated payments
- Food processing services (VAT Notice 701/40)
- Food processors (Tariff notice 34)
- Food products (VAT Notice 701/14)
- Footwear with plastic sole and textile upper (Tariff notice 20)
- Forms to disclose tax avoidance schemes
- Freight containers for export from the UK (VAT Notice 703/1)
- Freight transport and associated services (VAT Notice 744B)
- Fuel and power (VAT Notice 701/19)
- Fuel Duty: reliefs
- Fuel used in private pleasure craft and for private pleasure flying (Excise Notice 554)
- Funded pension schemes (VAT Notice 700/17)
- Gambling Tax Service: online service guide for General Betting Duty, Pool Betting Duty and Remote Gaming Duty
- Gaming Duty
- Gaming Duty (Excise Notice 453)
- Gellan gum standardized with sucrose (Tariff notice 17)
- General Betting Duty, Pool Betting Duty and Remote Gaming Duty
- General Betting Duty, Pool Betting Duty and Remote Gaming Duty: appoint a representative in the UK
- General Data Protection Regulation (GDPR) provision used to reduce tax liability (Spotlight 65)
- General rules to determine the origin of your products for trade between the UK and EU
- Get a carbon pricing verification form
- Get a National Insurance number for a looked after child
- Get a PDU1 certificate or a National Insurance contributions statement
- Get a share scheme valuation from HMRC
- Get access to Pillar 2 Top-up Taxes as an agent
- Get access to the Alcohol Duty online service
- Get access to the Income Record Viewer for agents
- Get access to the Vaping Products Duty online service
- Get an economic code to apply for inward processing
- Get an individual guarantee to cover customs debts
- Get authority to use another trader's deferment approval number in Northern Ireland
- Get clearance to leave a UK port for commercial vessels
- Get confirmation from HMRC that you are trading in the UK
- Get copies of your duty deferment statements
- Get customs data for import and export declarations
- Get extra support from the VOA
- Get help if HMRC contacts you about a compliance check
- Get help to correct an employer PAYE bill
- Get help using example declarations for imports to Great Britain from the rest of the world
- Get help with a tax issue as a mid-sized business
- Get help with a tax issue as a public body
- Get help with Basis Period Reform
- Get help with using VAT online services
- Get proof of origin for your goods
- Get proof your goods have Union (EU) status
- Get relief for mineral oil put to certain uses (Excise Notice 184A)
- Get someone to deal with customs for you
- Get tax help to support your growing mid-sized business
- Get tax relief on exported and converted components for Plastic Packaging Tax
- Get VAT relief on certain goods if you have a disability
- Get your business ready to use a UK Freeport customs site
- Get your import VAT and duty adjustment statements
- Get your import VAT certificate (C79)
- Get your Income Tax right if you're leaving the UK (P85)
- Get your National Insurance number by post
- Get your overlap relief figure
- Get your postponed import VAT statement
- Getting a customs guarantee
- Getting approval to operate a customs border location in the UK
- Gift Aid declarations: claiming tax back on donations
- Gift Aid donation claims for charities and CASCs
- Gilt-edged securities exempt from Capital Gains Tax
- Give authority to act for Council Tax challenges
- Glass bottle in the shape of a skull (Tariff notice 2)
- Glass shower door framed with or without aluminium profiles (Tariff notice 13)
- Glossary of terms for tax and National Insurance contributions for employee travel (490: Employee travel)
- Glow sticks (Tariff notice 26)
- Go paperless for tax code updates
- Gold imports and exports (VAT Notice 701/21)
- Goods and services you can claim for under the VAT DIY Scheme
- Goods or services supplied to charities (VAT Notice 701/58)
- Goods you do not include when valuing for import VAT
- Government departments partial exemption framework
- Group and divisional registration (VAT Notice 700/2)
- Group Payment Arrangements for Corporation Tax
- Guaranteed Minimum Pension (GMP) conversion and equalisation
- Guidance on how to complete P11D forms (480: Chapter 25)
- Guidelines for using generative artificial intelligence if you’re a software developer
- Guns, knives, swords and other offensive weapons: UK border control
- Hair colour swatch books/catalogue (Tariff notice 23)
- Handling wholesale or retail vaping products in the UK
- Health institutions supplies (VAT Notice 701/31)
- Health professionals and pharmaceutical products (VAT Notice 701/57)
- Heat and moisture exchanging filter (Tariff notice 2)
- Heat treatment of dried products (Tariff notice 26)
- Help online with Self Assessment
- Help with Capital Gains on your Self Assessment tax return
- Help with charitable giving on your Self Assessment tax return
- Help with employment on your Self Assessment tax return
- Help with foreign income on your Self Assessment tax return
- Help with other tax reliefs on your Self Assessment tax return
- Help with other UK income on your Self Assessment tax return
- Help with partnerships on your Self Assessment tax return
- Help with pensions on your Self Assessment tax return
- Help with property on your Self Assessment tax return
- Help with self-employment on your Self Assessment tax return
- Help with the 2026 business rates revaluation
- Helping you make a Check for factories, workshops and warehouses
- Helping you make a Check for offices
- Helping you make a Check for shops
- Herbal smoking products
- Higher rates of Stamp Duty Land Tax
- Historic exchange rates for VAT MOSS
- Historic rates for Air Passenger Duty
- HMRC approval checks
- HMRC compliance checks: help and support
- HMRC Datalab datasets: Self Assessment
- HMRC email updates and videos for Inheritance Tax
- HMRC email updates, videos and webinars about creative industries reliefs and expenditure credits
- HMRC email updates, videos and webinars about importing and exporting
- HMRC email updates, videos and webinars for Alcohol Duty
- HMRC email updates, videos and webinars for employing people
- HMRC email updates, videos and webinars for landlords
- HMRC email updates, videos and webinars for money laundering supervision
- HMRC email updates, videos and webinars for off-payroll working
- HMRC email updates, videos and webinars for Self Assessment
- HMRC email updates, videos and webinars for tax agents and advisers
- HMRC email updates, videos and webinars for the Construction Industry Scheme
- HMRC email updates, videos and webinars for Vaping Products Duty and Vaping Duty Stamps Scheme
- HMRC email updates, videos and webinars for VAT
- HMRC email updates, videos and webinars if you’re self-employed
- HMRC settlement opportunity for Eclipse Film Partnership members
- HMRC tools and calculators
- HMRC videos and webinars for Making Tax Digital for Income Tax
- HMRC's compliance approach for large businesses
- HMRC’s framework for co-operative compliance
- Hotels and holiday accommodation (VAT Notice 709/3)
- How an employer operates a National Insurance only scheme
- How benefits of Chapter 1 members are affected by the public service pensions remedy
- How benefits of Chapter 2 members are affected by the public service pensions remedy
- How benefits of Chapter 3 members are affected by the public service pensions remedy
- How day nurseries are valued for business rates
- How different employment types affect Statutory Neonatal Care Pay
- How different employment types affect what you pay in Statutory Parental Bereavement Pay
- How domestic properties are assessed for Council Tax bands
- How downsizing, selling or gifting a home affects the residence nil rate band
- How employment related securities work if you're an employer
- How factories, workshops and warehouses are valued for business rates
- How HMRC advice and information can help you
- How HMRC checks on businesses registered for money laundering supervision
- How HMRC consults with Large Businesses
- How HMRC deals with tax adviser sanctionable conduct
- How HMRC uses the GAAR Advisory Panel's opinions on tax avoidance
- How hotels are valued for business rates
- How late payment penalties work if you pay VAT late
- How legislation affects enablers of abusive and defeated tax arrangements
- How model assisted valuation delivers large-scale property valuations
- How offices are valued for business rates
- How pension scheme administration is affected by the ending of contracting-out
- How petrol filling stations are valued for business rates
- How pubs are valued for business rates
- How restaurants are valued for business rates
- How self-catering holiday lets are valued for business rates
- How shops and high street businesses are valued for business rates
- How tax works if you have more than one job
- How the ISA scheme works for ISA managers
- How to apply for clearance or approval of a transaction from HMRC
- How to apply for the Raw Tobacco Approval Scheme
- How to avoid payslip fraud
- How to bring your goods into Northern Ireland from Great Britain without paying duty
- How to calculate the customs value if you're a selling agent
- How to calculate the deemed employment payment
- How to calculate your scheme member’s Guaranteed Minimum Pension
- How to check your Anti-Money Laundering (AML) details
- How to choose a tax agent
- How to claim a repayment of import duty and VAT if you've overpaid
- How to claim a VAT-related payment using the second-hand motor vehicle payment scheme if you do not have a business establishment in the UK
- How to claim VAT relief on goods imported for onward supply to an EU country
- How to close, void or repair an ISA
- How to complete a bank and building society interest return
- How to complete an Other Interest return
- How to complete P11D and P11D(b)
- How to complete your statutory notice return
- How to contact the Collective Investment Schemes Centre
- How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)
- How to fill in and submit your VAT Return (VAT Notice 700/12)
- How to get an agent reference number for PAYE
- How to get an agent reference number for VAT
- How to get approval to use premises as an excise warehouse
- How to get authorisation as an excise warehousekeeper
- How to get authorised to act as a tax agent on behalf of your clients
- How to give staff access to your HMRC online tax agent accounts
- How to include royalties and licence fees in the customs value
- How to make a reasonable excuse claim for a late Enterprise Management Incentives notification
- How to make due diligence checks for Plastic Packaging Tax
- How to make sure the correct duty is applied to goods you bring into Northern Ireland from countries outside of the EU and UK
- How to manage additional permitted subscriptions
- How to manage an ISA investment fund
- How to manage ISA subscriptions
- How to move parcels from Great Britain to Northern Ireland for express operators
- How to open an ISA as an ISA manager
- How to pay duties and VAT on imports from outside of the UK
- How to pay Tonnage Tax if you're a shipping company
- How to pay Vaping Products Duty
- How to put goods into a temporary storage facility
- How to register and use the Excise Movement and Control System
- How to register for the Stamp Taxes for Agents online service
- How to register your client for a tax service as an agent
- How to report Automatic Exchange of Information
- How to report Pillar 2 Top-up Taxes
- How to report sales of goods from Northern Ireland to the EU for VAT
- How to report self-isolation support payments
- How to send a Stamp Duty Land Tax return
- How to send parcels from a business in Great Britain to a private individual or a business in Northern Ireland
- How to send VAT Returns when exempt from Making Tax Digital for VAT
- How to set up an account to defer duty payments when you import goods
- How to tax mileage payments for employees (480: Chapter 16)
- How to tell HMRC about a lump sum death benefit charge
- How to treat public service pensions remedy unauthorised payments
- How to use a customs warehouse
- How to use the digital handshake to get authorised as a tax agent
- How to use the Online Agent Authorisation to get authorised as a tax agent
- How to use the PAYE for Agents online service
- How to use the payrolling benefits and expenses online service
- How to use the VAT domestic reverse charge if you buy building and construction services
- How to use the VAT domestic reverse charge if you supply building and construction services
- How to use your ATA Carnet
- How to use your duty deferment account
- How to value goods for import VAT
- How to work out the value of a vehicle for the second-hand motor vehicle payment scheme
- How to work out your Alcohol Duty rates if you’re eligible for Small Producer Relief
- How unauthorised payments are affected by the public service pensions remedy
- How vaping duty stamps work
- How VAT affects charities (VAT Notice 701/1)
- How VAT applies to taxis and private hire cars (VAT Notice 700/25)
- How VAT will apply to goods moving between Great Britain and Northern Ireland
- How voluntary contributions are affected by the public service pensions remedy
- How your business set up can affect your eligibility for Small Producer Relief
- How your property is valued for business rates
- How your State Pension is taxed
- Identify tax avoidance enabler penalties and when to appeal
- Identify tax scam phone calls, emails and text messages
- Identify who is classed as an enabler of tax avoidance
- Identifying and reporting misrepresentation by agents
- If you apply an exempt process to aggregate
- If you disagree with HMRC's decision about your tax adviser registration
- Impact on existing cost share groups following changes to HMRC’s policy (VAT information sheet 02/18)
- Import alcoholic products into the UK
- Import goods to the UK temporarily
- Import tobacco products into the UK
- Imported Carbon Border Adjustment (CBAM) goods that may not contribute towards the registration threshold
- Importing and exporting vaping products
- Importing animal furs and skins - export of fish
- Importing bananas you have to pay duty on into the UK
- Importing certain agricultural goods and food from outside the UK
- Importing goods into the UK using transit
- Importing sanitary and phytosanitary controlled goods into Great Britain that interact with the Border Trade Matching Service
- Imports of certain steel products (Tariff quota notice 104)
- Impregnated glass fibre weave articles (Tariff notice 10)
- Incidental overnight expenses (480: Appendix 8)
- Income Tax and National Insurance contributions for NHS WATS
- Information about the Serial Tax Avoidance Regime
- Information displays (Tariff notice 29)
- Information HMRC can publish for misconduct by a tax adviser
- Information pension scheme administrators must give to members
- Information requirements for pension schemes
- Information you must send with a transfer of funds to prevent money laundering
- Information you need from investors when they apply for an ISA
- Information you need to give to UK cryptoasset service providers
- Inheritance Tax deemed domicile rules before 6 April 2025
- Inheritance Tax grossing up calculator
- Inheritance Tax if you’re a long-term UK resident
- Inheritance Tax: Double Taxation Relief
- Inheritance Tax: forms not available online
- Inlets for blankets and pillows (Tariff notice 19)
- Innovative finance ISA investments for ISA managers
- Insolvency (VAT Notice 700/56)
- Insufficient production for manufacturing and agri-food processes when trading between the UK and EU
- Insurance (VAT Notice 701/36)
- Insurance Premium Tax: guide for insurers
- Insurance sector partial exemption framework
- Interest on late payment of PAYE and CIS for employers
- Internal Market Movements from Great Britain to Northern Ireland
- Introduction to rules of origin and claiming duties when trading between the UK and EU
- Introduction to tax avoidance
- Inverters with maximum power point tracking functionality (Tariff Notice 2)
- Investment gold coins (VAT Notice 701/21A)
- IR35 enquiry by HM Revenue and Customs
- ISA audits by HMRC
- Join the HMRC graduate programme (Tax Professional)
- Joint and several liability for unpaid VAT (VAT Notice 726)
- Joint and several liability notices and penalties for facilitating tax avoidance or tax evasion
- Joint and several liability notices for repeated insolvency and non-payment cases
- Joint and several liability notices for tax avoidance and tax evasion cases
- Junior Individual Savings Accounts (JISAs) for managers: managing JISAs
- Junior Individual Savings Accounts (JISAs) for managers: setting up Junior ISAs
- Junior Individual Savings Accounts (JISAs) for managers: terms and conditions
- Junior ISA annual returns for ISA managers
- Junior ISAs for ISA managers
- Keep your HMRC online security information safe as an agent
- Keeping records for Aggregates Levy
- Keeping records for an excise warehouse
- Keeping records for Carbon Border Adjustment Mechanism (CBAM)
- Keeping records for Climate Change Levy
- Keeping records for Vaping Products Duty and the Vaping Duty Stamps Scheme
- Keeping your HMRC sign in details safe
- Lace-up low shoes (Tariff notice 20)
- Land and property (VAT Notice 742)
- Landfill Tax on material disposed of at unauthorised sites
- Large business: The High Risk Corporates Programme
- Late applications for distributing fund status
- Late payment interest if you do not pay VAT or penalties on time
- Late payment penalties for PAYE and National Insurance
- Late registrations for employment related securities
- Late VAT registration penalty (VAT Notice 700/41)
- Laundry allowance claims from Ratings and Other Ranks in the Ministry of Defence
- LED strip lights (Tariff notice 14)
- Legal background to expenses payments and benefits (480: Chapter 1)
- Lifetime allowance charges following the public service pensions remedy
- Lifetime ISA withdrawal charge reduced to 20%
- Lifetime ISA withdrawals for a first time residential purchase
- Lifetime ISAs for ISA managers
- Lighting strings for Christmas trees (Tariff notice 30)
- Limited Liability Partnerships arrangements used to disguise employment income (Spotlight 66)
- Liquid food preparations — predominantly of fats and oils of Chapter 15 (Tariff notice 7)
- Liquidation of a Limited Liability Partnership used to avoid Capital Gains Tax (Spotlight 69)
- List of customs training providers
- List of goods imported into Great Britain that are controlled
- List of ports using the Goods Vehicle Movement Service
- Local authorities and similar bodies (VAT Notice 749)
- Local Housing Allowance
- Locations you need to submit an ‘arrived’ export declaration before moving goods
- Losing your pension protected allowances
- Lost or stolen ATA Carnets or goods covered by a carnet
- Lottery Duty
- Lottery Duty (Excise Notice 458)
- Low shoes (Tariff notice 19)
- Machine Games Duty (Excise Notice 452)
- Magnets (Tariff notice 15)
- Make a change to your alcoholic products producer approval (APPA)
- Make a disclosure about misusing your till system
- Make a disclosure using the Worldwide Disclosure Facility
- Make a subject access request to HMRC
- Make an entry summary declaration using the Import Control System 2
- Make changes to your money laundering registration or deregister your business
- Making a final supplementary declaration
- Making a full export declaration
- Making a full import declaration
- Making a late supplementary declaration
- Making an entry summary declaration
- Making an exit summary declaration for exports from Great Britain and Northern Ireland
- Making an export declaration in your records
- Making an export declaration using a pre-shipment advice
- Making an export supplementary declaration
- Making an import declaration in your records
- Making an import declaration in your records without authorisation
- Making an import supplementary declaration
- Making an indirect export from Northern Ireland
- Making import supplementary declarations using aggregation
- Making Lifetime ISA withdrawal charges and charge-free withdrawals
- Making Tax Digital for VAT as an agent: step by step
- Manage a registered pension scheme
- Manage team members using your HMRC business tax account
- Manage the registered contact for a Junior ISA
- Manage your client's details for VAT
- Manage your estate's details
- Manage your import duties and VAT accounts
- Manage your Soft Drinks Industry Levy account
- Manage your Trader Goods Profile
- Manage your trust's details
- Managed Service Companies (Spotlight 67)
- Managing a Lifetime ISA when an investor dies or is terminally ill
- Managing Lifetime ISA applications and accounts
- Managing Serious Defaulters programme
- Managing your client's Capital Gains Tax on UK property account
- Managing your customs warehouse
- Managing your temporary storage facility
- Manually arrive your goods in the UK
- Manually calculate a Northern Ireland based employee's Statutory Parental Bereavement Pay
- Manually calculate an employee's Statutory Parental Bereavement Pay
- Manually calculate Statutory Neonatal Care Pay
- Manufacturing and importing tobacco products
- Marginal Relief for Corporation Tax
- Migrating your pension scheme to the Managing Pension Schemes service
- Mileage Allowance Payments (480: Appendix 3)
- Mini-cup set made of fine bone china (Tariff notice 12)
- Model articles of association for limited companies
- Money laundering supervision for art market participants
- Money laundering supervision for estate agency businesses
- Money laundering supervision for letting agency businesses
- Money laundering supervision for money service businesses
- Money laundering supervision sanctions and appeals
- Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179)
- Motor and heating fuels used to generate electricity — relief from Excise Duty (Excise Notice 175)
- Motoring expenses (VAT Notice 700/64)
- Move to the UK if you’re coming from Ukraine
- Movements to temporary storage facilities
- Moving goods between Great Britain and the UK Continental Shelf
- Moving goods from a special procedure in one part of the UK to a special procedure in another part of the UK
- Moving goods out of Great Britain using transit: step by step
- Moving goods out of Northern Ireland using transit: step by step
- Moving goods temporarily into and out of Great Britain and Northern Ireland
- Moving goods you bring into Northern Ireland as ‘not at risk’ of moving to the EU
- Moving licensed goods into or out of Northern Ireland
- Moving processed or repaired goods into free circulation or re-exporting them
- Moving qualifying goods from Northern Ireland to the rest of the UK
- Moving your home from Great Britain to Northern Ireland
- Multifunctional display-monitors for vehicles (Tariff notice 3)
- National Insurance contributions and employee travel expenses (490: Chapter 6)
- National Insurance correction letter from HMRC
- National Insurance credits for partners of armed forces personnel overseas
- Navigate the CDS Declaration Instructions for Exports
- Navigate the CDS Declaration Instructions for Final Supplementary Declarations (FSD)
- Navigate the CDS Declaration Instructions for Imports
- Navigate the Customs Declaration Service (CDS) Bulk Import Reduced Data Set (BIRDS) Declarations and Customs Clearance Request (CCR) completion instructions for inventory imports
- Navigate the Customs Declaration Service instructions for inventory exports
- Negligible value claims and agreements
- New employee coming to work from abroad
- New pneumatic rubber tyres of a kind used on motor cars, buses or lorries, and trailers (Tariff notice 16)
- New vehicles of Chapter 87 (Tariff notice 3)
- NHS bodies partial exemption framework
- Non-cash benefits (480: Chapter 27)
- Non-electrical lamps and lighting fittings (Candle holders) (Tariff notice 20)
- Non-resident trusts
- Non-taxable payments and benefits (480: Chapter 5)
- Northern Ireland Corporate Tax Office (NIrCTO)
- Notification of Vehicle Arrivals for agents: HMRC Online Services
- Notify HMRC of a change to a Reserved Investor Fund
- Off-payroll working for clients
- Off-payroll working for intermediaries and contractors providing services to small clients in the private sector
- Off-payroll working rules for agencies
- Offences relating to offshore income, assets and activities
- Official customs seals and trader sealing
- Offsetting unauthorised payments for Chapter 1 members
- Offshore disclosure facilities
- Offshore disclosure facilities: British Crown dependencies
- Offshore disclosure facilities: Liechtenstein Disclosure Facility
- Offshore funds: distributing and reporting funds
- Oil and gas: offshore contractors
- Oil and gas: Ring Fence Corporation Tax
- Oil and gas: supplementary charge
- Oilcake and other residues resulting from the extraction of olive oil (Tariff notice 17)
- Operating a UK Freeport customs site
- Operating an authorised consignee temporary storage facility
- Operations you can carry out on alcohol in an excise warehouse
- Optical Splitters (Tariff notice 24)
- Opting to tax land and buildings (VAT Notice 742A)
- Optional remuneration arrangements (480: Appendix 12)
- Ordinary commuting and private travel (490: Chapter 3)
- Orthopaedic appliances (Tariff notice 3)
- Other Interest returns
- Other products and circumstances affecting the second-hand vehicles VAT margin scheme
- Overseas businesses selling goods from the EU to Northern Ireland
- Overseas pensions: payments to your members
- Overseas pensions: pension transfers
- Overseas pensions: set up your scheme for migrant member relief
- Overseas pensions: stop being a QROPS
- Overseas pensions: tax relief for employers
- Overseas pensions: tell HMRC you’re a qualified recognised overseas pension scheme
- Overview of joint and several liability notices for tax avoidance, tax evasion and repeated insolvency
- Overview of joint and several liability notices for the taxation of coronavirus (COVID-19) support payments
- Overview of tax and National Insurance contributions for employee travel (490: Chapter 1)
- Panties for incontinence pads (Tariff notice 25)
- Partial exemption (VAT Notice 706)
- Partial Exemption Frameworks
- Pay a penalty charge for not registering or maintaining a trust
- Pay Aggregates Levy
- Pay Air Passenger Duty
- Pay Alcohol Duty
- Pay annual tax on enveloped dwellings
- Pay Apprenticeship Levy
- Pay Climate Change Levy
- Pay Coronavirus Job Retention Scheme grants back
- Pay Corporation Tax if you’re a large company
- Pay duty on biofuels or road fuel gas
- Pay Excise Duty without a guarantee
- Pay for imports declared using the Customs Declaration Service
- Pay Gaming or Bingo Duty
- Pay General Betting, Pool Betting or Remote Gaming Duty
- Pay Insurance Premium Tax
- Pay into your Customs Declaration Service cash account
- Pay Landfill Tax
- Pay less Customs Duty and VAT if you are importing capital goods
- Pay less Customs Duty on goods from a country with a UK trade agreement
- Pay less import duty and VAT when re-importing goods to the UK
- Pay money laundering regulations fees
- Pay no Customs Duty and VAT on importing museum and gallery exhibits
- Pay no Customs Duty and VAT on scientific instruments
- Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances
- Pay no Customs Duty or VAT on goods for disabled people
- Pay no import duties and VAT on miscellaneous documents and related articles
- Pay no import duties on substances of human origin for transplant
- Pay no import duties or VAT on importing goods for testing
- Pay no import duties or VAT on inherited goods
- Pay no import duty and VAT on importing commercial samples
- Pay no import duty and VAT on substances for biological and chemical research
- Pay no import duty and VAT when importing decorations and awards
- Pay no import duty or VAT on donated medical equipment
- Pay no import duty or VAT on visual and auditory goods
- Pay no import duty or VAT when importing animals for scientific research
- Pay no import duties and VAT on goods for charity
- Pay overclaimed Research and Development (R&D) tax relief
- Pay Pillar 2 top-up taxes (Domestic Top-up Tax and Multinational Top-up Tax)
- Pay Plastic Packaging Tax
- Pay Stamp Duty Land Tax
- Pay Stamp Duty on shares
- Pay Stamp Duty Reserve Tax
- Pay tax as a pension scheme administrator
- Pay tax in the UK as a foreign entertainer or sportsperson
- Pay tax on cryptoassets
- Pay tax on payments to foreign entertainers and sportspersons
- Pay taxes, penalties or enquiry settlements
- Pay the Soft Drinks Industry Levy (notice 5)
- Pay the Spirit Drinks Verification Scheme fee
- Pay the tax you owe - getting out of a tax avoidance scheme
- Pay the VAT due on your Import One Stop Shop VAT return
- Pay the VAT due on your One Stop Shop VAT Return
- Pay the VAT due to HMRC as an intermediary on behalf of your client for their Import One Stop Shop VAT return
- Pay VAT after telling HMRC about goods sold to pay off a debt
- Pay VAT to HMRC after cancelling your VAT registration
- Pay your Digital Services Tax
- Pay your Economic Crime Levy
- Pay your tax bill by Certificate of Tax Deposit
- PAYE rules for labour supply chains that include umbrella companies from 6 April 2026
- PAYE: employer expenses and benefits exemption
- Paying additional excise duty for goods moving to Northern Ireland
- Paying an employee in advance for holidays or from holiday pay scheme
- Paying compensation to members following the public service pensions remedy
- Paying employees cash in hand or guaranteed take home pay
- Paying employees in shares, commodities or other non-cash pay
- Paying harvest casuals and casual beaters
- Paying National Insurance if you're going to work in the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland
- Paying social security contributions if you're coming to work in the UK from the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland
- Paying tax on rent on behalf of landlords who are abroad
- Paying taxes in the UK if you work for an employer based in Ukraine
- Paying VAT on goods from the EU to Northern Ireland
- Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland
- Payment deferral or deregister from money laundering supervision due to coronavirus (COVID-19)
- Payroll information to report to HMRC
- Payroll: what to do if your business merges or changes
- Payrolling: changes affecting benefits and expenses
- Payrolling: tax employees' benefits and expenses through your payroll
- Pea flour (Tariff notice 27)
- Peer to peer lending
- Penalties and interest for Beer, Wine and Cider Duty
- Penalties and interest on a late Stamp Duty Land Tax return
- Penalties for Making Tax Digital for Income Tax
- Penalties for Making Tax Digital for Income Tax volunteers
- Penalties: an overview for agents and advisers
- Penalty points and penalties if you submit your VAT Return late
- Pension administrators: check a member's GMP
- Pension schemes and unauthorised payments
- People with significant control (PSCs)
- Peptide nisin standardised with sodium chloride (Tariff notice 18)
- Permitted ingredients for Cider Duty
- Personal Allowances: adjusted net income
- Personal Export Scheme (VAT Notice 707)
- Petroleum Revenue Tax
- Picnic rugs (Tariff notice 32)
- Pipette tips (Tariff notice 12)
- Place of supply of services (VAT Notice 741A)
- Plan a sampling method for Air Passenger Duty
- Planning your route before moving goods using transit
- Plant and machinery: allowances on fixtures when there's a change of ownership
- Plastic bottle with air pump (Tariff notice 4)
- Plastic Packaging Tax penalties
- Plastic Packaging Tax: steps to take
- Plastic Separator Film (Tariff notice 30)
- Plate made of fine bone china (Tariff notice 11)
- Point of Sale VAT Retail Scheme (VAT Notice 727/3)
- Poly(ethylene terephthalate) glycol-modified (PETG) (Tariff notice 19)
- Polyethylene Terephthalate Glycol (PETG) and other condensation polymers — calculation of the monomer content (Tariff notice 25)
- Pooled bets and games: work out the duty to pay
- Postage stamps and philatelic supplies (VAT Notice 701/8)
- Postage, delivery and direct marketing (VAT Notice 700/24)
- Posture shirts and waistcoats (Tariff notice 22)
- Pre-Filter for a Swimming Pool Skimmer (Tariff notice 22)
- Pre-painted steel sheets (Tariff notice 13)
- Premises guarantees for excise warehouses
- Preparations put up for retail sale (Tariff notice 5)
- Prepare to work out the customs value of your imported goods
- Preparing for Spirit Drink Verification Scheme visits
- Preparing to move your goods out of Great Britain using transit
- Preparing to use a mass balance approach for Plastic Packaging Tax
- Private sector pension schemes affected by the public service pensions remedy
- Private use and self-supply of goods and services for VAT
- Processing or storing similar goods to replace UK Freeport customs special procedure goods
- Producing Dovey Native Botanical Gin
- Producing Irish Whiskey, Irish Cream or Irish Poteen
- Producing Scotch Whisky
- Producing Single Malt Welsh Whisky
- Producing Somerset Cider Brandy
- Projector with tuner (Tariff notice 26)
- Property attribute data (PAD)
- Property business arrangements involving hybrid partnerships (Spotlight 63)
- Protective charging case covers for wireless headphones (Tariff notice 33)
- Protective equipment (VAT Notice 701/23)
- Provide a pension for your scheme member
- Provide identity verification details for a person with significant control (PSC)
- Providing your lettings information
- Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU
- Publish your large business tax strategy
- Put unique identifiers (UIDs) on your tobacco products
- Qualifying loans (480: Appendix 5)
- R&D expenditure credit for large companies and small and medium-sized enterprises
- Radiator for transformer (Tariff notice 16)
- Raising a check case to change your business property details
- Rates and thresholds for employers 2025 to 2026
- Rates and thresholds for employers 2026 to 2027
- Rates for Air Passenger Duty
- Rates of Stamp Duty Land Tax for non-UK residents
- Reading notes for Declaration Category Data Sets: CDS Declaration and Customs Clearance Request Instructions
- Reasonable care: tax returns and other documents
- Rebate of duty on light oil used as furnace fuel (Excise Notice 184B)
- Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
- Receive Income Tax or PAYE repayments on behalf of others
- Receiving interest, royalties or dividends payments from the EU
- Receiving, storing and moving excise goods
- Reclaim or tell HMRC VAT is due when VAT registration is cancelled
- Reclaim tax deducted from pension scheme investments
- Reclaim tax paid by close companies on loans to participators (L2P)
- Reclaim tax relief for pension scheme members with relief at source
- Recognised stock exchanges
- Record keeping (VAT Notice 700/21)
- Record keeping for Air Passenger Duty
- Record keeping for Cider Duty (Excise Notice 162b)
- Record keeping for pension trustees
- Records and accounts you must keep for Plastic Packaging Tax
- Records to keep for trusts
- Rectangular article made of woven fabric (Tariff notice 14)
- Rectangular bag with silicone body (Tariff notice 1)
- Refunding tickets for cancelled charity events during coronavirus (COVID-19)
- Refunds and waivers on customs debt by HMRC
- Refunds of UK VAT for non-UK businesses (VAT Notice 723A)
- Refunds of VAT for UK businesses buying in EU countries
- Register a group of companies for Plastic Packaging Tax
- Register a partner for Self Assessment and Class 2 National Insurance
- Register a partner for Self Assessment if they're not an individual
- Register a partnership as a subcontractor or apply for gross payment status
- Register a partnership as a subcontractor with payment under deduction by post
- Register a partnership for Self Assessment
- Register a trust
- Register a warehouse for the Soft Drinks Industry Levy
- Register an estate as a personal representative
- Register an offshore property developer for Corporation Tax
- Register an overseas entity and its beneficial owners
- Register an unincorporated association for Corporation Tax
- Register as a digital platform operator
- Register as a pension scheme administrator
- Register as a sole trader subcontractor or apply for gross payment status
- Register as a sole trader subcontractor with payment under deduction by post
- Register for Aggregates Levy
- Register for Automatic Exchange of Information
- Register for Climate Change Levy
- Register for Corporation Tax through a dependent agent permanent establishment
- Register for Digital Services Tax and change your details
- Register for Landfill Tax or change your registration details
- Register for Plastic Packaging Tax
- Register for Self Assessment if you are not self-employed
- Register for Soft Drinks Industry Levy
- Register for the Annual Tax on Enveloped Dwellings online service
- Register for the Economic Crime Levy
- Register for the Goods Vehicle Movement Service
- Register for the VAT Import One Stop Shop scheme
- Register for VAT by post
- Register for VAT if you own land with another person
- Register if you fly passengers occasionally
- Register or update your money laundering supervision with HMRC
- Register to act as an intermediary for the VAT Import One Stop Shop scheme
- Register to complete origin declarations under the UK-India Free Trade Agreement
- Register to make an entry summary declaration in Great Britain
- Register to pay duty on biofuels and other fuel substitutes
- Register to pay for road fuel gas duty
- Register to pay Fuel Duty
- Register to report a cross-border arrangement
- Register to report and pay VAT on distance sales of goods from Northern Ireland to the EU
- Register to report Pillar 2 Top-up Taxes
- Register to send a country-by-country report
- Register to use the Import Control System 2
- Register with the UK ID issuer if your business is involved in the supply of tobacco products
- Register your client to allow you to act as their intermediary for the VAT Import One Stop Shop scheme
- Register your client’s estate
- Register your employment related securities scheme
- Registered dealers in controlled oil (Excise Notice 192)
- Registering for a business rates valuation account
- Registering groups, divisions and joint ventures for VAT
- Registering your motor and heating fuels business and premises
- Registrar's rules
- Registration and approval of excise goods held in duty suspension (Excise Notice 196)
- Registration scheme for racehorse owners (VAT Notice 700/67)
- Reinstate your pension lifetime allowance protection
- Relief from fuel duty for marine voyages (Notice 263)
- Relief from VAT on bad debts (VAT Notice 700/18)
- Reliefs from Aggregates Levy
- Reliefs from VAT for disabled and older people (VAT Notice 701/7)
- Relocation expenses (480: Appendix 7)
- Remittance basis changes
- Remove penalty points you’ve received after submitting your VAT Return late
- Removing a property from the business rates list
- Removing a property from the Council Tax list
- Removing cider from your premises without paying Excise Duty
- Remuneration in non-cash form (480: Chapter 26)
- Remuneration trust: tax avoidance using loans or fiduciary receipts (Spotlight 51)
- Rent Officer duties
- Rent, lease or ownership details - penalties
- Repair a Junior ISA and manage account holders' subscriptions
- Repair and rateable value
- Repay Eat Out to Help Out Scheme payments
- Repayment interest on VAT credits or overpayments
- Repayment of excise duty on heavy oil used to grow horticultural produce (Excise Notice 183)
- Replace the filing member for a Pillar 2 top-up taxes account
- Report a cross-border arrangement to HMRC
- Report a discrepancy about a PSC or a registrable beneficial owner
- Report a financial loss from the delay to the replacement credits service
- Report a problem using the Customs Declaration Service
- Report a transfer to a qualifying recognised overseas pension scheme
- Report a trust discrepancy to HMRC
- Report and account for your disguised remuneration loan charge
- Report chargeable event gains for life insurance policies — guidance for insurers
- Report Climate Change Levy subsidies to HMRC
- Report Excise Duty on biofuels and other fuel substitutes (HO930)
- Report excise duty on fuel removed from warehouse (HO10)
- Report excise duty on gas for use as fuel in a road vehicle (C&E930A)
- Report foreign tax credit relief
- Report goods arriving at a UK port on a commercial vessel
- Report goods exported to the EU using inward or outward processing
- Report payments and view your allowance for non-customs state aid and Customs Duty waiver claims
- Report suspicious activity happening in an HMRC online account
- Report the value of the estate to HMRC for Inheritance Tax
- Report your Capital Gains Tax on UK property by post
- Reporting COVID-19 grants and support payments
- Reporting cryptoasset user and transaction data
- Reporting inheritance tax for excepted estates
- Reporting poor R&D tax relief service standards
- Reporting serious tax avoidance or evasion
- Request a pre-return banding check for Annual Tax on Enveloped Dwellings
- Request a VAT ruling for a complex cross-border transaction
- Request an economic test for an inward or outward processing authorisation
- Request authorisation to deal with someone else's tax credits if you are a registered intermediary
- Research and Development (R&D) Tax Relief: Enhanced R&D intensive support for loss-making SMEs based in Northern Ireland
- Research and Development (R&D) tax relief: the merged R&D expenditure credit scheme and enhanced R&D intensive support
- Research and Development tax relief for small and medium-sized enterprises
- Responsibilities for employment businesses working with umbrella companies
- Responsibilities of a pension trustee
- Responsibilities of excise warehousekeepers and owners of goods
- Restricted and controlled goods for merchandise in baggage
- Restriction on Corporation Tax relief for interest deductions
- Retail Export Scheme (Northern Ireland)
- Retail schemes (VAT Notice 727)
- Return to your claim for the Self-Employment Income Support Scheme
- Returning goods to the UK
- Rewarding employees and contractors using contrived loan arrangements (Spotlight 46)
- Risk assess your business for money laundering supervision
- Rods of tungsten alloy (Tariff notice 5)
- Roller brakes (Tariff notice 8)
- Rooibos tea (Tariff notice 7)
- Rural Fuel Duty Relief Scheme (Notice 2001)
- Safeguards against abuse of employee travel tax relief (490: Chapter 4)
- Sailaway boats supplied for export outside the UK (VAT Notice 703/2)
- Sailing a pleasure craft into the UK temporarily for private use
- Sailing a pleasure craft that is arriving in the UK
- Sailing a pleasure craft that is departing from the UK
- Sailing a pleasure craft within UK waters
- Salary sacrifice for employers
- Salemi (Wine) (Tariff notice 28)
- Saltwater fish (Tariff notice 24)
- Schedule spreadsheet for community building GASDS claims
- Schedule spreadsheet for connected charities' GASDS claims
- Schedule spreadsheet to claim back tax on Gift Aid donations
- Schedule spreadsheet to reclaim tax on interest and other income
- Scholarships (480: Chapter 18)
- Scottish land law terms (VAT Notice 742/3)
- Seafarers Earnings Deduction: tax relief if you work on a ship
- Search the register of customs agents and express operators
- Secondary liability and assessment notices and joint and several liability notices for Plastic Packaging Tax
- Security features you must put on tobacco product packaging
- Seeds and plants that can be zero-rated (VAT Notice 701/38)
- Self Assessment for pension trustees
- Self Assessment – expenses and benefits (480: Appendix 10)
- Self-billing (VAT Notice 700/62)
- Selling and storing tobacco products
- Selling duty-free or duty paid alcohol and tobacco products
- Selling goods or services on a digital platform
- Selling horses and ponies if you use a VAT margin scheme
- Selling houseboats and caravans if you use a VAT margin scheme
- Selling second-hand vehicles using a VAT margin scheme
- Selling unredeemed pawns if you use a VAT margin scheme
- Send a country-by-country report
- Send a data request to HMRC to get information about a trust
- Send a quarterly return for your non-resident landlord tax
- Send a return of excise duty for registered consignees or certified consignees in Northern Ireland
- Send details to support your VAT repayment claim
- Send documents or information to HMRC for a compliance check
- Send HMRC evidence of your personal details
- Send pension scheme reports
- Send your Aggregates Levy return online
- Send your Bingo Duty return online
- Send your Gaming Duty return and payment online
- Send your Landfill Tax return online
- Send your Lottery Duty return online
- Sending a relief at source annual information return
- Sending car data to HMRC: payrolling car benefit and car fuel benefit
- Sending goods to an overseas customer using rules of origin
- Sending goods to the EU through roll on roll off ports or the Channel Tunnel
- Sending post or a parcel abroad
- Sending returns and keeping records for Landfill Tax
- Set up a Direct Debit for a duty deferment account on the Customs Declaration Service
- Set up and run a limited liability partnership (LLP)
- Set up and run a limited partnership
- Set up or view an authority on the Customs Declaration Service
- Setting up your temporary storage facility’s inventory system
- Share and Assets Valuations for employee shareholder status
- Share fisher: Income Tax and National Insurance contributions
- Shares and assets valuations for tax
- Sheep and goat meat from Iceland (Tariff quota notice 123)
- Shells of beanbags (unfilled) (Tariff notice 6)
- Ships, trains, aircraft and associated services (VAT Notice 744C)
- Short HMRC Privacy Notice
- Short shipments at temporary storage locations
- Shower-baths (Tariff notice 19)
- Sickness absences that start before and end on or after 6 April 2026
- Sign in or enrol a tax service onto your HMRC online services for agents account
- Sign in to your agent services account
- Sign in to your authorised agent account
- Sign in to your childcare provider account for Tax-Free Childcare
- Sign in to your HMRC business tax account
- Sign in to your payment provider account for Tax-Free Childcare
- Sign up for Making Tax Digital for Income Tax
- Sign up to Tax-Free Childcare if you’re a childcare provider
- Sign up to Tax-Free Childcare if you’re a payment provider
- Sign up your client for Making Tax Digital for Income Tax
- Simplified procedures exclusion list of procedure and additional procedure codes for CDS
- Simplified Procedures Exclusions List of Procedure and Additional Procedure Codes for exports
- Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Navigate the Customs Declaration Service Declaration Instructions
- Simplified processes for fixed transport installations
- Simplified rates for bringing personal goods into the UK
- Sleeveless knitted garment (Tariff notice 21)
- Smart watch (Tariff notice 10)
- Smart watch straps, watch bands and watch bracelets (Tariff notice 11)
- Soft Drinks Industry Levy credit for exported drinks (notice 4)
- Soft Drinks Industry Levy credit for lost or destroyed drinks (notice 4)
- Soft Drinks Industry Levy penalties
- Soft Drinks Industry Levy returns and records (notice 2)
- Software developers providing customs declaration software
- Software developers providing entry summary declaration support
- Software developers supporting presentation of goods notifications
- Sourdough (Liquid) (Tariff notice 9)
- Soya-bean Meal (Tariff notice 28)
- Spare blades of a glass scraper (Tariff notice 17)
- Special tax rules on foreign travel (490: Chapter 7)
- Spinal fixation system (Tariff notice 7)
- Sponsorship (VAT Notice 701/41)
- Sport supplies that are VAT exempt (VAT Notice 701/45)
- Sporting testimonials: Income Tax and National Insurance payments
- Stamp Duty Land Tax avoidance: misleading advertising (Spotlight 43)
- Stamp Duty Land Tax on Leasehold sales
- Stamp Duty Land Tax relief for land or property transactions
- Stamp Duty Land Tax: appeal against a late filing penalty
- Stamp Duty Land Tax: corporate bodies
- Stamp Duty Land Tax: cross-border transactions
- Stamp Duty Land Tax: HM Revenue and Customs compliance checks
- Stamp Duty Land Tax: linked purchases or transfers
- Stamp Duty Land Tax: Scottish transactions
- Stamp Duty Land Tax: shared ownership property
- Stamp Duty Land Tax: temporary reduced rates
- Stamp Duty Land Tax: transactions that don't need a return
- Stamp Duty Land Tax: transfer ownership of land or property
- Stamp Duty Land Tax: Welsh transactions
- Stamp Duty reliefs and exemptions on share transfers
- Stamp Duty Reserve Tax: compliance checks
- Stamp Duty Reserve Tax: getting a refund
- Stamp Duty Reserve Tax: penalties and appeals
- Stamp Duty Reserve Tax: reliefs and exemptions
- Stamp Duty: getting an opinion about a payment or penalty
- Stamp Duty: penalties, appeals and interest
- Start paying Council Tax
- Starter checklist if you’re starting a new job
- Statutory Adoption Pay: business changes that affect payment
- Statutory Adoption Pay: employee circumstances that affect payment
- Statutory Adoption Pay: how different employment types affect what you pay
- Statutory Adoption Pay: manually calculate your employee's payments
- Statutory Maternity Pay: business changes that affect payment
- Statutory Maternity Pay: employee circumstances that affect payment
- Statutory Maternity Pay: how different employment types affect what you pay
- Statutory Paternity Pay: business changes that affect payment
- Statutory Paternity Pay: employee circumstances that affect payment
- Statutory Paternity Pay: how different employment types affect what you pay
- Statutory Paternity Pay: manually calculate your employee’s payments
- Statutory Pay entitlement: how to deal with disagreements
- Statutory Payments and Compromise Agreements
- Statutory Sick Pay: business changes that affect payment
- Statutory Sick Pay: employee circumstances that affect payment
- Statutory Sick Pay: employee fitness to work
- Statutory Sick Pay: how different employment types affect what you pay
- Staying safe from scammers
- Steel Bracket (Tariff notice 31)
- Steps to take before calculating your claim using the Coronavirus Job Retention Scheme
- Steps you need to take before registering as a professional tax agent
- Stocks and shares ISA investments for ISA managers
- Storing, processing or producing excise goods in a UK Freeport customs site
- Student loan and postgraduate loan repayment guidance for employers
- Stuffed pastry (samosa)(Tariff notice 15)
- Stuffed toys (Tariff notice 23)
- Submit a claim using the second-hand motor vehicle payment scheme if you do not have a UK business establishment
- Submit a Corporate Interest Restriction return
- Submit a Digital Services Tax return
- Submit a pension scheme return using the Managing pension schemes service
- Submit a pleasure craft report
- Submit a return for the Economic Crime Levy
- Submit accounting period information for a Co-ownership authorised contractual scheme (CoACS)
- Submit accounting period information for a Reserved Investor Fund
- Submit an Accounting for Tax (AFT) return using the Managing pension schemes service
- Submit an Air Passenger Duty return
- Submit an Enterprise Management Incentives (EMI) notification
- Submit an entry notification for a Reserved Investor Fund
- Submit an excise warehouse return for alcohol and tobacco goods
- Submit an Import One Stop Shop VAT return as an intermediary on behalf of your client
- Submit an undertaking for Scotch Whisky
- Submit brand information for verified spirit drinks
- Submit evidence to support your Child Benefit application
- Submit evidence to support your Childcare Service application
- Submit returns for Climate Change Levy
- Submit your Alcohol Duty return
- Submit your Annual Tax on Enveloped Dwellings return
- Submit your digital platform report
- Submit your Import One Stop Shop VAT return
- Submit your One Stop Shop VAT Return
- Submit your Plastic Packaging Tax return
- Submit your return as a registered dealer in controlled oils (HO5)
- Submit your Soft Drinks Industry Levy return
- Submitting annual returns of statistical information for ISA managers
- Submitting EC Sales List declarations online using CSVs
- Submitting Event Reports using the managing pension schemes service
- Submitting interim and annual tax claims for ISA managers
- Submitting returns of information for ISA managers
- Submitting the Internal Market Movement Information
- Subscribe to the Customs Declaration Service
- Superabsorbent Polymer (SAP) relating to Disposable absorbent training pads for dogs and Bed liners for incontinence patients (Tariff notice 1)
- Supply of staff and staff bureaux (VAT Notice 700/34)
- Support your claim for creative industry tax reliefs
- Surface-active preparation for washing the skin and the hair (gel 2-in-1) (Tariff notice 14)
- Surgical gowns with reinforcements (Tariff notice 8)
- Swim Spa (Tariff notice 1)
- Tactical response robot (Tariff notice 4)
- Taking commercial goods out of Great Britain in your baggage
- Taking commercial goods out of Northern Ireland in your baggage
- Taking higher tax-free lump sums with protected allowances
- Taking humanitarian aid out of Great Britain to support Ukraine
- Tape made of elastic fabric (Tariff notice 13)
- Tax and National Insurance for oil and gas workers
- Tax avoidance promoters targeting returning NHS workers (Spotlight 54)
- Tax avoidance schemes aimed at contractors and agency workers
- Tax deposits and bonds
- Tax for crown servants, EU employees and volunteer workers abroad
- Tax not deducted from remuneration paid to directors (480: Chapter 19)
- Tax on investments for pension trustees
- Tax on lump sum death benefit payments
- Tax on payments for use of image rights
- Tax relief for investors using venture capital schemes
- Tax relief for national heritage assets
- Tax relief for residential landlords: how it's worked out
- Tax relief on gifts of land, buildings or shares
- Tax rules on other types of travel and related expenses (490: Chapter 8)
- Tax support for overseas businesses investing in the UK
- Tax treatment of expenses payments (480: Chapter 3)
- Tax warehousing (VAT Notice 702/10)
- Tax-free allowances on property and trading income
- Taxable benefits and facilities (480: Chapter 4)
- Taxation of beneficial loan arrangements (480: Appendix 6)
- Taxation of entertainment expenses (480: Chapter 20)
- Taxation of Renewable Heat Incentives
- Telescopic loaders (Tariff notice 29)
- Tell an employee that they're not eligible for Statutory Neonatal Care Pay (NEO1)
- Tell HMRC about a car provided to an employee for private use
- Tell HMRC about a change to your employment income
- Tell HMRC about a change to your pension income
- Tell HMRC about a student or postgraduate loan in your tax return
- Tell HMRC about an option to tax on property as part of cancelling your VAT registration
- Tell HMRC about an underpayment of import charges on an import declaration made in CHIEF
- Tell HMRC about assets held in trust (IHT418)
- Tell HMRC about beneficial owners at a disproportionate risk of harm
- Tell HMRC about business partners when registering for an Excise scheme
- Tell HMRC about Capital Gains Tax on UK property or land if you’re not a UK resident
- Tell HMRC about changes to your employer paid medical insurance
- Tell HMRC about changes to your Stamp Duty Land Tax return
- Tell HMRC about changes to your VAT IOSS registration in the EU
- Tell HMRC about grey market goods arriving in the UK
- Tell HMRC about insolvency for Climate Change Levy
- Tell HMRC about insolvency for Plastic Packaging Tax
- Tell HMRC about land and property supplies you're making
- Tell HMRC about loans that participators have repaid in full
- Tell HMRC about underpaid tax from previous years
- Tell HMRC about unpaid tax on cryptoassets
- Tell HMRC about VAT due on goods sold to pay off a debt
- Tell HMRC and pay back a Self-Employment Income Support Scheme grant
- Tell HMRC if you have a new job or more than one job
- Tell HMRC if you've claimed too much Research and Development (R&D) tax relief
- Tell HMRC more information if you are applying for a guarantee waiver for duty deferment payments in Great Britain
- Tell HMRC that Inheritance Tax is due on a gift or trust (IHT100)
- Tell HMRC that you'll operate PAYE on a proportion of an employee's income
- Tell HMRC the value of items in your PAYE Settlement Agreement
- Tell HMRC when exports have arrived or departed a UK port
- Tell HMRC you want to claim Research and Development (R&D) tax relief
- Tell HMRC your employment related securities scheme has ended
- Tell HMRC your organisation failed to prevent the facilitation of tax evasion
- Tell HMRC you’re importing multiple vehicles
- Tell HMRC you’re registered for the VAT IOSS in the EU
- Tell HMRC you’ve claimed too much relief at source for pension scheme members
- Tell us about suspicious activity that may be linked to money laundering
- Tetrahydro-1,1,2,3,3-pentamethy lindane (THPMI) (Tariff notice 27)
- The Agent Account Manager service
- The Capital Goods Scheme for VAT
- The central rating list - 2026
- The fit and proper test
- The loan charge
- The VAT treatment of passenger transport (VAT Notice 744A)
- Tobacco Products Duty
- Tobacco track and trace penalties
- Top-up your Customs Declaration Service duty deferment account
- Tour Operators' Margin Scheme (VAT Notice 709/5)
- Toy airplane (construction sets and constructional toys) (Tariff notice 5)
- Track idler wheels (Tariff notice 9)
- Trading and moving goods in and out of Northern Ireland
- Transactions in foreign currencies and VAT
- Transfer a business as a going concern (VAT Notice 700/9)
- Transfer a pension scheme member's savings
- Transfer an ISA if you're an ISA manager
- Transfer employer’s National Insurance to employees
- Transfer files securely with HMRC
- Transfer Lifetime ISAs between managers
- Transfer of a Child Trust Fund or Junior ISA if you're an ISA manager
- Transfer of residence to the UK
- Transfer pricing: transactions between connected companies
- Transfer the rights and obligations of a customs special procedure to someone else
- Transfer your scheme member’s contracted-out pension rights
- Transferring unused basic threshold for Inheritance Tax
- Transferring unused residence nil rate band for Inheritance Tax
- Transitional guidance for VAT specified supplies
- Transport document completion
- Transporting tobacco products
- Travel agents (VAT Notice 709/6)
- Travelling and subsistence expenses (480: Chapter 8)
- Treatment of VAT repayment returns and supplements (VAT Notice 700/58)
- Trusts and Capital Gains: work out your tax
- Trusts and Inheritance Tax
- Types of shelves (Tariff notice 16)
- UK Trade Tariff: duty suspensions and autonomous tariff quotas
- Umbrella companies offering to increase your take home pay (Spotlight 45)
- Unacceptable customer behaviour policy
- Unauthorised unit trusts and pension fund pooling schemes
- Understanding off-payroll working (IR35)
- Understanding tax and your pension
- Understanding your monthly postponed import VAT statements
- Union Transit: moving goods between 2 EU territories
- Updating your tax agent contact details with HMRC
- Use a cash account for Customs Declaration Service declarations
- Use a venture capital scheme to raise money for your company
- Use a venture capital scheme to raise money for your knowledge intensive company
- Use alternative dispute resolution to settle a tax dispute
- Use Making Tax Digital for Income Tax
- Use SITR to raise money for your social enterprise
- Use software to help complete your client’s Self Assessment tax return
- Use software to help complete your Self Assessment tax return
- Use the Developing Countries Trading Scheme to import goods
- Use the New Computerised Transit System
- Use the Patent Box to reduce your Corporation Tax on profits
- Using a special procedure without a prior authorisation
- Using a suppliers’ declaration to support a proof of origin
- Using a VAT margin scheme if you buy and sell goods between Northern Ireland and the EU
- Using a VAT margin scheme if you’re an agent
- Using an Authorised Corporate Service Provider (ACSP) to verify your identity
- Using an EORI number from an EU country for goods moving in and out of Northern Ireland
- Using an express operator to import and export
- Using an intermediary to register and act on your behalf for the VAT Import One Stop Shop scheme
- Using an origin declaration for the Developing Countries Trading Scheme
- Using commodity codes and related additional codes in the Customs Declaration Service
- Using entry in declarant's records for goods moved from Great Britain to Northern Ireland
- Using inward processing to process or repair your goods
- Using outward processing to process or repair your goods
- Using preference agreements for goods in a customs warehouse
- Using prepaid debit cards for profit extraction to reduce profits and disguise income (Spotlight 68)
- Using rebated fuels in vehicles and machines (Excise Notice 75)
- Using similar goods to replace customs special procedure goods
- Using the airworthiness scheme for imported aircraft parts
- Using the auctioneers' VAT margin scheme
- Using the global accounting VAT margin scheme
- Using the Trader Dress Rehearsal service
- Using the VAT margin scheme for second-hand vehicles
- Using your general guarantee account
- Valuation Office Agency Rent Officer Duties
- Valuation Office Agency Rent Officers
- Valuation Office Agency Rent Officers: Contact Us
- Valuation Office Agency Rent Officers: Lettings Information
- Valuation Office Agency Rent Officers: LHA Historical Rates
- Valuation Office Agency Rent Officers: Private Rented Market Statistics
- Valuation Office — information for local authorities
- Valuation Office's complaints procedure
- Value Added Tax EU Exit Transitional Provisions
- Valuing imported fruit and vegetables using simplified procedure values with Method 4
- Valuing imported goods if you’re claiming inward or outward processing relief
- Valuing imported goods that are free of charge, used, rented or leased
- Valuing imported goods that are lost, damaged or defective
- Valuing imported goods using Method 1 (transaction value)
- Valuing imported goods using Method 2 (transaction value of identical goods)
- Valuing imported goods using Method 3 (transaction value of similar goods)
- Valuing imported goods using Method 4 (deductive method)
- Valuing imported goods using Method 5 (computed value)
- Valuing imported goods using Method 6 (fall-back method)
- Valuing stocks and shares for Inheritance Tax
- Van vehicle with more than one row of seats (Tariff notice 21)
- VAT and overseas goods sent to the UK and returned to the seller
- VAT and overseas goods sold directly to customers in the UK
- VAT and overseas goods sold to customers in the UK using online marketplaces
- VAT deferred due to coronavirus (COVID-19)
- VAT domestic reverse charge technical guide
- VAT grouping structure arrangements used by care providers (Spotlight 70)
- VAT guide (VAT Notice 700)
- VAT on admission charges to attractions
- VAT on goods exported from the UK (VAT Notice 703)
- VAT on movements of goods between Northern Ireland and the EU
- VAT payments on account
- VAT rates on different goods and services
- VAT Refund Scheme for charities (VAT Notice 1001)
- VAT Refund Scheme for museums and galleries (VAT Notice 998)
- VAT refunds for constructing a new charity building
- VAT refunds for conversions if you’re a DIY housebuilder
- VAT refunds for new builds if you’re a DIY housebuilder
- VAT relief for charities on goods and building work for disabled people
- VAT relief for suppliers to visiting forces (VAT Notice 431)
- VAT relief on adapted motor vehicles for disabled people and charities (VAT Notice 1002)
- VAT relief on certain building work if you have a disability
- VAT road fuel scale charges from 1 May 2025 to 30 April 2026
- VAT road fuel scale charges from 1 May 2026 to 30 April 2027
- VAT rules for higher education providers (VAT information sheet 08/18)
- VAT rules for supplies of digital services to consumers
- VAT: costs or disbursements passed to customers
- VAT: instalments, deposits, credit sales
- VAT: lost, stolen, damaged or destroyed goods
- VAT: part-exchanges, barters and set-offs
- VAT: reduced rate for hospitality, holiday accommodation and attractions
- VAT: self-billing arrangements
- Venture capital schemes: permanent establishment
- Video cassette films and accounting for VAT (VAT Notice 700/14)
- Vitamin gummies (Tariff notice 6)
- Vlogging kit with ring light (Tariff notice 21)
- VO 6048 request for rental information: self-catering lets in England
- VOA agent standards
- Voluntary and community sector organisations who can give you extra support
- Warning for agency workers and contractors employed by umbrella companies (Spotlight 60)
- Warning for agency workers and contractors who are moved between umbrella companies (Spotlight 71)
- Warning for employment agencies using umbrella companies (Spotlight 64)
- Welfare services and goods (VAT Notice 701/2)
- Wet line contamination: best practice guidelines
- What happens if you do not report payroll information on time
- What happens if you interact with HMRC when you are unregistered or suspended as a tax adviser
- What to do if you get an online penalty warning message
- What to do if your employee has more than 1 job
- What to do if your tax agent business is changing
- What to include in a Stamp Duty Land Tax calculation
- What will happen if you do not pay your tax bill
- What you can do if things are seized by HMRC or Border Force
- What you need to work out Carbon Price Relief
- What you’ll be asked when you register for the Soft Drinks Industry Levy (notice 1)
- When and how an employee operates PAYE on their employment income
- When HMRC will issue a penalty charge for not registering or maintaining a trust
- When to contact your local authority about Council Tax
- When travel qualifies for tax relief (490: Chapter 2)
- Who can invest in an ISA if you're an ISA manager
- Who must pay the pensions annual allowance tax charge
- Who needs to register for money laundering supervision
- Wine tool set in wooden box (Tariff notice 10)
- Withdraw funds from your Customs Declaration Service cash account
- Withdraw your application for alcoholic products producer approval (APPA)
- Withdraw your application for the Vaping Products Duty or the Vaping Duty Stamps Scheme
- Withdraw your application to be an excise warehousekeeper
- Women's sanitary products (VAT Notice 701/18)
- Woodland owners: tax guidance
- Work out a director's National Insurance contributions
- Work out an employee's Income Tax
- Work out an employee's National Insurance contributions
- Work out and apply the residence nil rate band for Inheritance Tax
- Work out and claim relief from Corporation Tax trading losses
- Work out creative industry tax relief or expenditure credits for your production
- Work out how much Alcohol Duty you need to pay
- Work out how to apportion Agricultural and Business Relief for Inheritance Tax
- Work out how to redeem creative industry expenditure credits
- Work out if you'll pay Welsh Income Tax
- Work out Inheritance Tax due on gifts
- Work out taxable income for a CASC
- Work out the date you’ll need to register for Carbon Border Adjustment Mechanism (CBAM)
- Work out the number of quarters when Inheritance Tax is charged on a trust for certain chargeable events
- Work out the sugar content of your diluted soft drink (notice 3)
- Work out the weight of packaging for Plastic Packaging Tax
- Work out what you can claim for super-deduction or special rate first year allowances
- Work out your Basis Period Reform transition profit
- Work out your Capital Gains Tax adjustment for the 2024 to 2025 tax year
- Work out your Carbon Price Relief
- Work out your Digital Services Tax
- Work out your employee's payments for Statutory Maternity Pay
- Work out your employee's Statutory Sick Pay manually
- Work out your overlap relief figure
- Work out your place of supply of services for VAT rules
- Work out your qualifying income for Making Tax Digital for Income Tax
- Work out your reduced (tapered) annual allowance
- Work out your rental income when you let property
- Work out your Research and Development tax relief
- Work out your tax if you're a non-resident selling UK property or land
- Work-related training (480: Appendix 9)
- Working out the VAT value using the customs value of the imported goods
- Working out your income for tax credits
- Yoghurt (Tariff notice 7)
- Young children's clothing and footwear (VAT Notice 714)
- Your responsibilities under money laundering supervision
- Youth clubs' exemptions (VAT Notice 701/35)
- Zero rate of VAT for electronic publications
- Zero rate tools that manufacture goods for export (VAT Notice 701/22)
- Zero rating books and printed matter (VAT Notice 701/10)
Contains public sector information licensed under the Open Government Licence v3.0.