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HMRC publications and helpsheets (GOV.UK)
527 documents, each linked to the original. Dates are the publisher’s last update where known, otherwise the collection date.
- Accounting standards: the UK tax implications of new UK GAAP
- Advance tax certainty service: draft guidance
- Agent and Client Statistics
- Agent Update: issue 104
- Agent Update: issue 105
- Agent Update: issue 106
- Agent Update: issue 107
- Agent update: issue 108
- Agent Update: issue 109
- Agent Update: issue 110
- Agent update: issue 111
- Agent update: Making Tax Digital for Income Tax
- Aluminium extrusions originating in China (anti-dumping duty 2462)
- Aluminium foil in rolls originating in the People’s Republic of China (Anti-Dumping Duty 2337)
- Amending anti-dumping duty 2413 about the imports of certain cast iron articles from China (anti-dumping duty 2414)
- Amending regulations that impose anti-dumping or countervailing duties on steel (Anti-Dumping Duty AD2356)
- Amending the name of a Chinese exporting producer of ceramic tiles (Anti-Dumping Duty 2287)
- Amendments to regulations on certain steel bars and rods from India (anti-dumping duty 2454)
- Annual Tax on Enveloped Dwellings: technical guidance
- Anti Terrorism, Crime and Security Act 2001: Code Of Practice on the disclosure of information
- Anti-dumping expiry review into ceramic tableware and kitchenware originating in China (Anti-Dumping Duty 2272)
- Anti-dumping review for a Canadian exporting producer of biodiesel (anti-dumping duty 2452)
- Anti-money laundering: communication resources
- Anti-subsidy investigation into imports of optical fibre cables from China (anti-dumping duty 2459)
- Appendix 1: DE 1/10: Requested and Previous Procedure Codes
- Appendix 2 C21e: Data Element 1/11: Additional Procedure Codes
- Appendix 2 C21i: DE 1/11: Additional Procedure Codes
- Appendix 2: DE 1/11: Additional Procedure Code for Final Supplementary Declarations (FSD)
- Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)
- Apportion the price paid for a business transferred as a going concern
- Approved payers in the middleman scheme
- Assets made available without transfer of ownership
- Assurance of remittances of foreign income and gains toolkit
- Asymmetries in international trade in goods statistics: methodology notes
- Attending an inland border facility
- Barium carbonate imported from China (Anti-Dumping Duty 2232)
- Basic PAYE Tools user guide
- Bicycle parts originating in the People’s Republic of China (Anti-Dumping Duty 2339)
- Bicycles produced by Universal Cycle Corporation (Guangzhou) Co. Ltd (anti-dumping duty 2412)
- Border Force customs offices list
- Bringing Business Tax into the Digital Age: legislation overview
- Capital allowances and balancing charges (Self Assessment helpsheet HS252)
- Capital Gains Tax and employee share schemes (Self Assessment helpsheet HS287)
- Capital Gains Tax when someone dies (Self Assessment helpsheet HS282)
- Capital taxation and tax-exempt heritage assets
- Carbon Border Adjustment Mechanism (CBAM) — communications resources
- Carbon Border Adjustment Mechanism: force of law notices and reference document
- CDS BIRDS Declarations and Customs Clearance Request completion instructions
- CDS Customs Clearance Request Completion Instructions for Inventory Exports
- CDS Declaration Completion Instructions for Exports
- CDS Declaration Completion Instructions for Final Supplementary Declarations
- Ceased or suspended Authorised Corporate Service Providers (ACSPs)
- Ceramic tableware and kitchenware from the People's Republic of China (Anti-Dumping Duty 2340)
- Ceramic tableware and kitchenware imported from China (Anti-Dumping Duty 2240)
- Ceramic tableware and kitchenware originating in the People’s Republic of China (Anti-Dumping Duty 2343)
- Certain corrosion resistant steel imported from of China (Anti-Dumping Duty 2263)
- Certified traders and tax representatives — EU trade in duty-paid goods (Excise Notice 204b)
- Changes to accounting for VAT for Northern Ireland and Great Britain from 1 January 2021
- Changes to measure 2313 (Anti-Dumping Duty measure 2314)
- Changes to tax reliefs following the Scottish Government’s Budget
- Changes to the alignment of dates for making good on benefits in kind
- Changes to the cooperating companies of ceramic tableware and kitchenware from the People's Republic of China (anti-dumping duty 2410)
- Changes to VAT for intra-EU chain transactions and zero-rated goods
- Charitable giving tax relief (Self Assessment helpsheet HS342)
- Charities newsletter 2 — March 2026
- Charities newsletter 3 — September 2026
- Charity fundraising events: exemptions
- Check reliefs and rules for farmers and market gardeners (Self Assessment helpsheet HS224)
- Check the statutory market values for oil
- Check which goods are in scope of Carbon Border Adjustment Mechanism (CBAM)
- CHIEF error code E00001 to E00199
- Child Benefit and Child Tax Credit right to reside test: workers and self-employed people
- Child Tax Credit: supporting guidance about changes to entitlement
- Child Trust Funds: communication resources
- Choose the right software for Pillar 2 Top-up Taxes
- Citric acid and trisodium citrate dehydrate imported from China (Anti-Dumping Duty 2119)
- Citrus fruits prepared or preserved imported from China (Anti-Dumping Duty 2158)
- Clamping down on promoters of tax avoidance guidance
- Clarifying the product under investigation for dumping polyvinyl alcohols from the People’s Republic of China (Anti-Dumping Duty 2369)
- Clarifying the scope of the Scottish rate of Income Tax - technical note
- Co-operating companies with lower rates for imports of ceramic tableware and kitchenware from China (anti-dumping duty 2432)
- Cold-rolled flat products of stainless steel, from India and Indonesia (anti-dumping duty 2430)
- Cold-rolled flat steel products imported from China and Russia (Anti-Dumping Duty 2139)
- Commonwealth Association of Tax Administrators (CATA) Senior Leadership Programme
- Communications resources to help you move goods from Great Britain to Northern Ireland
- Community and Amateur Sports Club newsletter 3 — March 2026
- Community and Amateur Sports Club newsletter 4 — August 2026
- Community Investment Tax Relief: accreditation of community development finance institutions
- Company name change relating to ceramic tableware and kitchenware from China (Anti-Dumping Duty 2376)
- Completing Partnership Tax Returns for partners non-residence in, or domicile outside, the UK (Self Assessment helpsheet HS380)
- Compliance checks: Penalties for failure to file returns on time — Machine Games Duty, Soft Drinks Industry Levy and Plastic Packaging Tax — CC/FS18c
- Compliance checks: penalties for VAT and excise wrongdoing — CC/FS12
- Compliance checks: sending us electronic records — CC/FS22
- Compliance checks: Serial Tax Avoidance Regime — CC/FS38a
- Compliance checks: The Human Rights Act and penalties for an incorrect declaration relating to privileged material — CC/FS85
- Compliance checks: third party information notices — enablers of defeated tax avoidance — CC/FS84
- Compliance checks: UK Tobacco Track and Trace — penalties and sanctions — CC/FS76
- Corporate offences for failing to prevent criminal facilitation of tax evasion
- Corporation Tax rates and allowances
- Corporation Tax technical note: anti-avoidance rule to prevent loss refreshing
- Corporation Tax treatment of interest-free loans and other non-market loans
- Corporation Tax: Budget changes (CT600 Budget insert)
- Corporation Tax: changes to the hybrid and other mismatches regime - technical note
- Corporation Tax: derivative contracts, hedging and Disregard Regulations
- Corporation Tax: penalty determinations (CT211 Notes)
- Council Tax and business rates: home-based businesses
- Country codes for the Customs Declaration Service
- Creative industry tax relief claims under SI 2003/282 regulations 3 and 10 — HMRC directions under SI 2003/282 regulations 3 and 10
- Credit unions - statutory return (CU-01)
- Cross-border arrangements schema and supporting documents (MDR)
- Crystalline silicon photovoltaic modules and cells imported from China (Anti-Dumping Duty 2233)
- Customs Declaration Completion Requirements for The Northern Ireland Protocol
- Deduction of Income Tax from payments of yearly interest: private placements — technical note
- Definitive countervailing duty on continuous filament glass fibre products from Egypt (anti-dumping duty 2409)
- DES110: overview and glossary
- Detailed tax guidance for charities
- Digital record-keeping direction for Making Tax Digital for Income Tax
- Disclosure of Tax Avoidance Schemes: hallmark regulations - summary of responses and next steps
- Discover customs authorisations that help you import and export goods
- Disguised remuneration settlement terms 2020
- Disguised remuneration: transfer of liability — technical note
- Dispute resolution governance board remits
- Ductile cast iron tubes and pipes from India (Anti-Dumping Duty 2338)
- Electronically power-assisted cycles imported from China (Anti-Dumping Duty 2256)
- Employer Bulletin: April 2026
- Employer Bulletin: August 2026
- Employer Bulletin: December 2025
- Employer Bulletin: February 2026
- Employer Bulletin: July 2024
- Employer Bulletin: June 2026
- Employer Bulletin: October 2025
- Employment Allowance arrangements
- Employment intermediaries reporting requirements
- Employment intermediaries: report template
- Employment intermediaries: travel expense guidance
- Enterprise Management Incentives (EMI): end of year return template and guidance notes
- Enterprise Zones
- Estate and letting agency business guidance for money laundering supervision
- European sea bass and gilthead sea bream imported from Turkey (Anti-Dumping Duty 2142)
- European Union Savings Directive (EUSD): exchange of information and withholding tax
- Excise Payment Security System (EPSS): authorisation criteria
- Excise tax types, excise duty rates and supplementary guidance
- Exemption of duty for imports of certain open mesh fabrics of glass fibres (Anti-Dumping Duty 2278)
- Exemption of duty for imports of solar panels and cells (Anti-Dumping Duty 2286)
- Exporter review of bicycles made by Universal Cycle Corporation (Gouangzhou) (anti-dumping duty 2379)
- Exports of ceramic tiles originating in the People’s Republic of China (Anti-Dumping Duty 2309)
- Exports of certain UK steel products subject to EU safeguard measures (anti-dumping duty 2443)
- Extending anti-dumping duty to imports of certain monosodium glutamate from China (anti-dumping duty 2435)
- Extensions for welded tubes and pipes of iron or non-alloy steel originating in Belarus and China (anti-dumping duty 2466)
- Ferro-chrome, originating in China, Russia and Turkey (Anti-Dumping Duty 2288)
- Filing reports for the extractives industries
- Filing your Company Tax Return online
- Find or check an employee's National Insurance number using Basic PAYE Tools
- Find software suppliers for EC Sales List online
- Find software suppliers for Stamp Duty Land Tax
- Find software suppliers for the Construction Industry Scheme (CIS)
- First time users: install and set up Basic PAYE Tools
- Foreign income and gains (FIG) regime (Self Assessment helpsheet HS266)
- Foreign income toolkit
- Foreign Tax Credit Relief for Capital Gains of Trusts and Estates of deceased persons (Self Assessment helpsheet HS390)
- Fulfilment House Due Diligence Scheme registered businesses list
- GAAR Advisory Panel opinion of 29 October 2024: Reducing the value of an estate for Inheritance Tax and avoiding Inheritance Tax on a lifetime transfer by acquiring shares in a company and gifting those shares to an employee trust
- GAAR Advisory Panel opinion of 30 January 2026: reducing the value of an estate for Inheritance Tax and avoiding Inheritance Tax on a lifetime transfer by gifting shares held in an existing company to an employee trust
- Get help with Self Assessment filing if you're a postmaster
- Get ready for Making Tax Digital for Income Tax
- Give notice of individual person with significant control of a Scottish limited partnership (SLP PSC01)
- Glass fibre fabrics from China and Egypt (anti-dumping duty 2395)
- Glass fibre fabrics, originating in the People’s Republic of China and Egypt (Anti-Dumping Duty 2357)
- Glass fibre products from Bahrain and Egypt (anti-dumping duty 2404)
- Globally mobile employees
- GloBE Information Return Filing and Exchange: Transitional approach
- Grain-oriented flat-rolled products of silicon-electrical steel, originating in Japan (Anti-Dumping Duty 2331)
- Heavy steel plate of non-alloy imported from China (Anti-Dumping Duty 2183)
- Help ensuring documents filed with HMRC are correct and complete — GfC13
- Help to comply with the reformed off-payroll working rules (IR35) — GfC4
- Help to see if your work qualifies as Research and Development for tax purposes — GfC3
- Help with common risks in transfer pricing approaches — GfC7
- Help with football agents' fees and dual representation contracts — GfC6
- Help with Freeports — GfC14
- Help with imported hybrid mismatches — GfC16
- Help with Investment Zones — GfC15
- Help with Patent Box computations — GfC9
- Help with PAYE Settlement Agreement calculations — GfC1 Guidelines for Compliance
- Help with sharing group structure information — GfC17
- Help with short-term business visitors — GfC19
- Help with the Apprenticeship Levy and Employment Allowance — connected entities — GfC10
- Help with VAT place of supply of services in the oil and gas sector – GfC18
- Help with VAT treatment of remedial works — Guidelines for Compliance GfC11
- High tenacity yarns of polyester imported from China (Anti-Dumping Duty 2182)
- HM Revenue and Customs: car derived vans and combi vans
- HMRC and online marketplaces agreement to promote VAT compliance
- HMRC App Privacy Notice
- HMRC appropriate policy document
- HMRC Code of Governance for Resolving Tax Disputes
- HMRC Grant Funding — application guidance
- HMRC: pension schemes data file formats
- Home Responsibilities Protection: communication resources
- Hot rolled stainless steel sheets and coils from China, Indonesia and Taiwan (anti-dumping duty 2433)
- Hot-rolled flat metal products imported from China (Anti-Dumping Duty 2103)
- Hot-rolled flat metal products imported from China (Anti-Dumping Duty 2191)
- Hot-rolled flat products of iron, non-alloy or other steel from Turkey (anti-dumping duty 2401)
- Hot-rolled flat products, originating in Turkey (anti-dumping duty 2407)
- How Guidelines for Compliance (GfC) help you with tax
- How to calculate your taxable profits (Self Assessment helpsheet HS222)
- How to complete form SDLT4 for Stamp Duty Land Tax
- How to complete your annual return of information for pension schemes operating relief at source
- How to report life insurance Chargeable Event Certificates as a text file — guidance for insurers
- How we value some non-domestic properties with more than one occupier
- Imported bicycles from Sri Lanka produced by City Cycle Industries (Anti-Dumping Duty 2257)
- Importing bicycles from Sri Lanka (anti-dumping duty 2416)
- Importing ironing boards from the People’s Republic of China (Anti-Dumping Duty 2359)
- Imports of aluminium converter foil from China (anti-dumping duty 2442)
- Imports of aluminium foil from China (anti-dumping duty 2457)
- Imports of aluminium radiators, originating in the People’s Republic of China (Anti-Dumping Duty 2311)
- Imports of bicycles (Anti-Dumping Duty AD2354)
- Imports of bioethanol originating in the United States of America (Anti-Dumping Duty 2335)
- Imports of birch plywood from Russia (anti-dumping duty 2437)
- Imports of certain ammonium nitrate products from Russia (anti-dumping duty 2436)
- Imports of certain bicycles and certain bicycle parts from China (anti-dumping duty 2385)
- Imports of certain biodiesel, originating in Argentina (Anti-Dumping Duty 2316)
- Imports of certain cast iron articles, originating in the People’s Republic of China (Anti-Dumping Duty 2319)
- Imports of certain cast iron tubes and pipes from the People's Republic of China and Thailand (Anti-Dumping Duty 2345)
- Imports of certain continuous filament glass fibre products, originating in Bahrain and Egypt (Anti-Dumping Duty 2334)
- Imports of certain corrosion resistant steels from China (anti-dumping duty 2448)
- Imports of certain electric cycles, originating in the People’s Republic of China (Anti-Dumping Duty 2313)
- Imports of certain electrolytic manganese dioxides, originating in the Republic of South Africa. (Anti-Dumping Duty 2323)
- Imports of certain ferro-silicon from China and Russia (anti-dumping duty 2411)
- Imports of certain glass fibre fabrics, originating in the People’s Republic of China and Egypt (Anti-Dumping Duty 2336)
- Imports of certain high tenacity yarns of polyesters from the People’s Republic of China (Anti-Dumping Duty 2366)
- Imports of certain new and retreaded tyres for buses or lorries from China (Anti-Dumping Duty measure AD2350)
- Imports of certain organic coated steel products, originating in the People’s Republic of China (Anti-Dumping Duty 2333)
- Imports of certain polyvinyl alcohols (PVA) from the People’s Republic of China (Anti-Dumping Duty 2347)
- Imports of certain polyvinyl alcohols from China (anti-dumping duty 2429)
- Imports of certain rainbow trout from Turkey (anti-dumping duty 2400)
- Imports of certain rainbow trout originating in Turkey (Anti-Dumping Duty 2310)
- Imports of certain seamless pipes and tubes from the Ukraine (Anti-Dumping Duty measure AD2349)
- Imports of certain seamless tubes and pipes from China (anti-dumping duty 2449)
- Imports of certain tubes and pipes of ductile cast iron originating in India (Anti-Dumping Duty 2344)
- Imports of certain tungsten electrodes from the People’s Republic of China (Anti-Dumping Duty 2346)
- Imports of certain UK steel products subject to EU safeguard measures (anti-dumping duty 2461)
- Imports of certain welded steel tubes from the Former Yugoslav Republic of Macedonia, Russia and Turkey (Anti-Dumping Duty 2341)
- Imports of citric acid, originating in the People’s Republic of China (Anti-Dumping Duty 2307)
- Imports of electric cycles originating in China (Anti-Dumping Duty 2285)
- Imports of essential bicycle parts, originating in the People’s Republic of China (Anti-Dumping Duty 2312)
- Imports of glass fibre fabrics, originating in the People’s Republic of China and Egypt (Anti-Dumping Duty 2325)
- Imports of heavyweight thermal paper from the Republic of Korea (anti-dumping duty 2439)
- Imports of heavyweight thermal paper originating in the Republic of Korea (Anti-Dumping Duty 2365)
- Imports of hot-rolled steel sheet piles originating in the People’s Republic of China (Anti-Dumping Duty 2342)
- Imports of melamine, originating in the People’s Republic of China (Anti-Dumping Duty 2332)
- Imports of mono ethylene glycol from the United States of America and the Kingdom of Saudi Arabia (anti-dumping duty 2438)
- Imports of oxalic acid, originating in India and China (Anti-Dumping Duty 2284)
- Imports of polyethylene terephthalate (PET) from India (Anti-Dumping Duty 2348)
- Imports of sodium cyclamate origination in China (Anti-Dumping Duty 2318)
- Imports of steel road wheels from the People's Republic of China (Anti-Dumping Duty 2363)
- Imports of steel wind towers from China (anti-dumping duty 2440)
- Imports of threaded tube or pipe cast fittings of malleable cast iron, originating in the People’s Republic of China and Thailand (Anti-Dumping Duty 2320)
- Imports of urea and ammonium nitrate solutions from Russia, USA and Trinidad and Tobago (Anti-Dumping Duty 2361)
- Income belonging to others — statutory return (IBO-01)
- Income Tax rates and allowances for current and previous tax years
- Income Tax relief for irrecoverable peer to peer loans: final guidance
- Incorporated companies in the UK by jurisdiction and month: quality and methods guide
- Incorporation and names
- Information sharing measures in the Economic Crime and Corporate Transparency Act
- Information you need to apply for Authorised Economic Operator status
- Inheritance Tax guaranteed annuity calculator
- Inheritance Tax on main residence nil-rate band and downsizing proposals: technical note
- Initiation of investigation concerning imports of iron or steel fasteners (anti-dumping duty 2458)
- Insolvency practitioner bulletin 2 (2026): Novalpina judgment — HMRC guidance for insolvency practitioners
- Insolvency practitioner bulletin 5 (2025): excise and insolvency
- Insolvency practitioner bulletin 8 (2025): Members Voluntary Liquidation (MVL) and Notices of Intended Dividends (NOIDs)
- Insolvency practitioner bulletin 9 (2025): changes when contacting the Members’ Voluntary Liquidation (MVL) team
- Install Basic PAYE Tools onto a networked computer
- Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (Self Assessment helpsheet HS340)
- Investigation about sweetcorn produced by River Kwai International Food Industry Co. Ltd (Anti-Dumping Duty AD2355)
- Investigation into anti-dumping duty on aluminium foil originating in China (anti-dumping duty 2456)
- Investigation into items produced by Jinan Meide Casting Co. Ltd (Anti-Dumping Duty 2373)
- Investigation of corrosion resistant steel from China (Anti-Dumping Duty 2371)
- Investigation of seamless pipes and tubes originating in China (Anti-Dumping Duty 2282)
- Investigation of silicon, originating in Bosnia and Herzegovina and in Brazil (Anti-Dumping Duty 2291)
- Investigation of tubes and pipes of ductile cast iron, originating in India (Anti-Dumping Duty 2315)
- Investigation of urea ammonium nitrate solutions, originating in Russia, USA, Trinidad and Tobago (Anti-Dumping Duty 2290)
- Investigation on imports of biodiesel originating in Indonesia (Anti-Dumping Duty 2308)
- Investigation to find out why Chinese export prices have decreased (anti-dumping duty 2380)
- Iron and steel pipe and tube fittings (Anti-Dumping Duty 2329)
- Iron or steel fasteners consigned from Malaysia (anti-dumping duty 2399)
- Iron or steel fasteners imported from China or Malaysia (Anti-Dumping Duty 2108)
- ISA manager bulletin 74
- Issue briefing: Real Time Information
- Joint and several liability — repeated insolvency and non-payment — JAS/FS2
- Joint and several liability — taxation of coronavirus support payments — CJAS/FS1
- Leaflets for hauliers about new rules for moving goods between the EU and Great Britain
- Let Property Campaign: your guide to making a disclosure
- Lever arch mechanisms imported from China (Anti-Dumping Duty 2189)
- Lever arch mechanisms originating in the People’s Republic of China (Anti-Dumping Duty 2303)
- Licence application tax check: communications resources
- Lifetime allowance guidance newsletter — February 2024
- Limit on Income Tax reliefs (Self Assessment helpsheet HS204)
- Liquidation and insolvency: companies in Northern Ireland
- Liquidation and insolvency: limited liability partnerships
- List of approved professional organisations and learned societies (List 3)
- List of Authorised Corporate Service Providers (ACSPs)
- List of Individual Savings Account (ISA) managers approved by HMRC
- List of mortgage providers and lenders who accept a SA302 tax calculation and a tax year overview
- Living accommodation (Self Assessment helpsheet HS202)
- Loading of excise goods as aircraft, ship and train stores (Excise Notice 69a)
- Local Authority Information Gateway request
- Local Housing Allowance (LHA) rates applicable from April 2025 to March 2026
- Making Tax Digital for Income Tax: Quarterly update direction
- Mandatory tax adviser registration — communications resources
- Maps of Flintshire and Wrexham Investment Zone tax sites
- Maps of North East of Scotland Investment Zone tax sites
- Maps of Solent Freeport tax sites
- Maps of Teesside Freeport tax sites
- Maps of Thames Freeport tax sites
- Measurement unit codes for Data Elements 2/3 and 4/4 of the Customs Declaration Service
- Method of payment (MOP) codes for Data Element 4/8 of the Customs Declaration Service
- Minimum certification requirements for a mass balance approach for Plastic Packaging Tax
- Modernising the taxation of corporate debt and derivative contracts: draft guidance
- Money service business guidance for money laundering supervision
- Moving sheepmeat, poultry and beef to Northern Ireland from outside the UK and EU
- Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting
- National additional codes to declare with Data Element 6/17 of the Customs Declaration Service
- National Minimum and Living Wage compliance in labour supply chains
- National Minimum Wage for apprentices: communication resources
- National Minimum Wage information for employers
- New and retreaded tyres for buses and lorries, originating in China (Anti-Dumping Duty 2271)
- New ISA, Junior ISA and Child Trust Fund: increasing the flexibility for savers and investors: guidance
- New State Pension: Information for employers and trustees with open, contracted-out defined benefit pension schemes
- Non taxable payments or benefits for employees (Self Assessment helpsheet HS207)
- Non-domicile taxation: technical briefing on overseas trusts
- Non-resident Capital Gains for land and property in the UK (Self Assessment helpsheet HS307)
- Non-resident landlord scheme: information for letting agents and tenants, version 7
- Non-resident rock and pop entertainers: payees in the middleman scheme
- Non-tax advantaged share schemes: end of year return template, technical note and guidance notes
- Non-Union Return guide for VAT Mini One Stop Shop
- Northern Ireland Corporation Tax regime: draft guidance
- Notice to exporters 2026/04: transmission issues between LITE/SPIRE and CDS
- Notices made under Schedule 10 of Finance Act 2022 Public Interest Business Protection Tax
- Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018
- Off-payroll working in the public sector: reform of the intermediaries legislation - technical note
- Off-payroll working rules: communication resources
- Open Banking: privacy notice
- Open mesh fabrics of glass fibres, for particular producers in India (Anti-Dumping Duty 2305)
- Operation of the ‘Customs Tool’ to the Continental Shelf and Exclusive Economic Zone (Anti-Dumping Duty 2367)
- Optional remuneration arrangements
- Outgoing Data Provisioning Service: Outgoing XML Generator
- Outgoing Data Provisioning Service: technical specifications
- Overseas companies in the UK: registration and filing obligations
- Overseas companies: restricting disclosure of your address
- PAYE internet submissions, expenses and benefits: generic specifications
- Paying tax on the remittance basis (Self Assessment helpsheet HS264)
- Payroll Giving agencies approved by HMRC
- Penalties for not telling HMRC about Coronavirus Job Retention Scheme grant overpayments - CC/FS48
- Penalties for not telling HMRC about Self-Employment Income Support Scheme grant overpayments – CC/FS47
- Pension flexibility: draft guidance
- Pension schemes newsletter 155 ― January 2024
- Pension schemes newsletter 164 — October 2024
- Pension schemes newsletter 180 — April 2026
- Pension schemes newsletter 183 — July 2026
- Pension schemes newsletter 184 — August 2026
- Pension Tax for overseas pensions
- Pensioners and tax: communications materials
- Pensions advice
- Pensions schemes newsletter 157 — March 2024
- Pensions schemes newsletter 158 — April 2024
- Pensions schemes newsletter 159 — April 2024
- Pensions schemes newsletter 161 — August 2024
- Pensions schemes newsletter 163 — October 2024
- Pensions schemes newsletter 165 — December 2024
- Pensions schemes newsletter 166 — January 2025
- Pensions schemes newsletter 167 — March 2025
- Pensions schemes newsletter 169 — April 2025
- Pensions schemes newsletter 170 — May 2025
- Pensions schemes newsletter 171 — July 2025
- Pensions schemes newsletter 172 — August 2025
- Pensions schemes newsletter 173 — September 2025
- Pensions schemes newsletter 175 — November 2025
- Pensions schemes newsletter 176 — December 2025
- Pensions schemes newsletter 178 — February 2026
- Pensions schemes newsletter 179 — March 2026
- People with significant control: eligible Scottish partnerships guidance
- People with significant control: guidance on regime for legal entities
- People with significant control: summary guidance
- Peroxosulphates originating in the People’s Republic of China (Anti-Dumping Duty 2358)
- Petroleum Revenue Tax: cutting administration costs for the oil industry - technical note
- Pillar 2 top-up taxes submission of returns (notice 3)
- Pillar Two top-up taxes relevant territories and taxes (notice 2)
- Prepared or preserved citrus fruits imported from China (anti-dumping duty 2441)
- Preparing for the Multinational Top-up Tax and the Domestic Top-up Tax
- Preparing for the new safety and security declaration requirements
- Preparing for Vaping Products Duty and the Vaping Duty Stamps Scheme
- Provisional countervailing duty on continuous filament glass fibre from Egypt (anti-dumping duty 2392)
- Provisional duty on imports of aluminium extrusions from China (anti-dumping duty 2434)
- Public service pensions remedy newsletter — July 2024
- Public service pensions remedy newsletter — June 2024
- Public service pensions remedy newsletter — September 2024
- Rates and allowances: Child Benefit, Guardian's Allowance and tax credits
- Rates and allowances: Inheritance Tax thresholds and interest rates
- Rates and allowances: National Insurance contributions
- Rating Cost Guide 2023
- Rating Cost Guide 2026
- RDR3 Statutory Residence Test
- RDR4 Overseas Workday Relief
- Real Time Information internet submissions: generic technical specifications
- Recognised stock exchanges — designated exchanges
- Recognised stock exchanges: alternative finance investment bonds
- Reference Document for The Customs (Northern Ireland) (EU Exit) Regulations 2020
- Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020
- Reform of Corporation Tax loss relief: amended draft guidance on commencement provisions
- Refund of provisional anti-dumping duty on aluminium extrusions from China (anti-dumping duty 2460)
- Register of Overseas Entities: approach to enforcement
- Register of people with significant control
- Registered pension scheme relief at source spreadsheet
- Registration of electric cycles made in China (Anti-Dumping Duty 2270)
- Relief for Research and Development: directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282)
- Relief from Stamp Duty when instruments effect intra-group transfers of stock or marketable securities
- Rents and other payments arising from land and property — statutory return (ROPL-01)
- Requesting HMRC data: guidance for public bodies
- Requirement to correct
- Residence, domicile and the remittance basis: RDR1
- Restricting the disclosure of your information (Scottish limited partnerships and Scottish qualifying partnerships)
- Restriction on brought forward reliefs in the UK banking sector - technical note
- Retreaded tyres originating in the People’s Republic of China (Anti-Dumping Duty 2304)
- Save As You Earn (SAYE): end of year return template and guidance notes
- SD and SDRT: Intermediary and Stock Lending Reliefs – FA 2007
- SD and SDRT: Intermediary and Stock Lending Reliefs – FA 2007 changes
- Seamless pipes and tubes of iron or steel imported from Russia and Ukraine (Anti-Dumping Duty 2298)
- Seamless tubes and pipes imported from China (Anti-Dumping Duty 2152)
- Seamless tubes and pipes originating in the People's Republic of China (Anti-Dumping Duty 2317)
- Self Assessment commercial software suppliers
- Self Assessment tax return for Lloyd's underwriters (Self Assessment helpsheet HS240)
- Self Assessment: Short Tax Return notes (SA211)
- Send an Employer Payment Summary using Basic PAYE Tools
- Send information to HMRC using electronic data transfer
- Share Incentive Plan (SIP): end of year template, technical note and guidance notes
- Shares and Capital Gains Tax (Self Assessment helpsheet HS284)
- Silicon imported from China (Anti-Dumping Duty 2127)
- Simplification of exemptions for employee liabilities and indemnity insurance
- Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Procedure Codes
- Simplified tax system for classical music: payees for non-UK resident performers
- Simplifying the onboarding process for new starters: communication resources
- Social Security abroad: NI38
- Social security agreement between the UK and the Isle of Man
- Social security arrangements between the UK and the EU: staff guide
- Software developers: PAYE update 18
- Software developers: PAYE update 19
- Software developers: PAYE update 20
- Solar modules and cells imported from China (Anti-Dumping Duty 2188)
- Solar panels and cells originating or consigned from China, Malaysia and Taiwan (Anti-Dumping Duty 2292)
- Solar panels and key components made by Chinese producers (Anti-Dumping Duty AD2280)
- Spirits in imported goods — remission of excise duty (Notice 64)
- Stainless steel bars and rods from India (anti-dumping duty 2387)
- Stainless steel fasteners imported from China and Taiwan (Anti-Dumping Duty 2172)
- Stainless steel hot-rolled (SSHR) flat products, from the People’s Republic of China, Indonesia and Taiwan (Anti-Dumping Duty AD2351)
- Stainless steel wires produced by Viraj Profiles Ltd, originating in India (Anti-Dumping Duty 2296)
- Stainless-steel hot-rolled flat products from China, Indonesia and Taiwan (anti-dumping duty 2396)
- Stamp Duty Land Tax (SDLT) pre-completion transactions rules
- Stamp Duty Land Tax group relief
- Stamp Duty Land Tax rates from 1 December 2003 to 31 March 2025
- Stamp Duty Land Tax: how to appeal against a penalty (SD7)
- Stamp Duty Reserve Tax: HSBC Holdings and Vidacos Nominees Ltd v HMRC ruling
- Stamp Duty Reserve Tax: HSBC Holdings PLC and the Bank of New York Mellon Corporation v HMRC
- Standard for Customs Intermediaries
- Standard industrial classification of economic activities (SIC)
- Steel imports from Indonesia, China and Taiwan (anti-dumping duty 2446)
- Steel products imported from China and Russia (Anti-Dumping Duty 2140)
- Steel road wheels, originating in the People’s Republic of China (anti-dumping duty 2418)
- Striking off or dissolving a limited liability partnership
- Submitting an electronic administrative document or an electronic simplified administrative document for excise goods
- Suspending countervailing duties on certain steel products (anti-dumping duty 2428)
- Tackling aggressive abuse of the VAT Flat Rate Scheme - technical note
- Tackling disguised remuneration: draft guidance for changes to Part 7A
- Tackling promoters of tax avoidance draft guidance
- Tax avoidance: general anti-abuse rule guidance - latest version
- Tax credits disability helpsheet TC956
- Tax exemption for trivial benefits in kind: draft guidance
- Tax Facts – teach the facts about tax
- Tax free savings newsletter 18
- Tax implications from the withdrawal of LIBOR and other benchmark rate reforms
- Tax relief on work expenses: communication resources
- Tax rules for the Reserved Investor Fund (RIF) — technical note
- Tax types for Data Element 4/3 of the Customs Declaration Service
- Tax-free savings newsletter 21
- Technical briefing on foreign domiciled persons/Inheritance Tax residential property changes
- Tell HMRC when an employee leaves if you use Basic PAYE Tools
- Temporary non-residents and Capital Gains Tax (Self Assessment helpsheet HS278)
- Temporary Registered Consignees (Excise Notice 204a)
- Ten things that people promoting tax avoidance schemes will not always tell you
- Terminating the Anti-Dumping Duty on imports of biodiesel, originating in Argentina and Indonesia (Anti-Dumping Duty 2300)
- The Customs (Amendment) (EU Exit) Regulations 2020
- The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020
- The New Computerised Transit System: supporting guidance
- The Patent Box: calculating relevant profits
- The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020
- Threaded tube or pipe cast fittings of malleable cast iron from China (anti-dumping duty 2422)
- Trust protections and Capital Gains Tax changes
- Tubes and pipes made by Jindal Saw Ltd from India (anti-dumping duty 2397)
- Tungsten electrodes from Laos and Thailand (anti-dumping duty 2424)
- Tungsten electrodes from Laos, Thailand and India (anti-dumping duty 2382)
- UK CBAM: Current qualifying carbon pricing schemes
- UK economic interest groupings (UKEIG)
- UK Societas
- UK trade in goods statistics: Reasons for trade in goods asymmetries
- UK-Swiss Confederation Taxation Co-operation Agreement: questions and responses
- Understanding Local Housing Allowances rates and broad rental market areas
- Urea ammonium nitrate solutions originating in Russia, Trinidad and Tobago and the US (Anti-Dumping Duty 2326)
- Urea and ammonium nitrate solutions, originating in Russia, US, Trinidad and Tobago (Anti-Dumping Duty 2330)
- Use your HMRC business tax account
- Using the Non-resident Landlords Scheme if you’re a letting agent or tenant
- Valuation of public houses 2026
- Valuation Office Agency: Local Authority Partnership Charter
- Vaping Products Duty and Vaping Duty Stamps Scheme — communications resources
- Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice
- VAT Notice 700/22: Making Tax Digital for VAT
- VAT penalties and VAT interest charges – communications resources
- Venture Capital Trusts and Capital Gains Tax (Self Assessment helpsheet HS298)
- VO BR26 compliance check for self-catering lets in Wales
- VOA Litigation and Settlement Strategy
- WebFiling issue: information and updates
- Welded steel or iron tubes and pipes originating in the Former Yugoslav Republic of North Macedonia, Russia and Turkey (Anti-Dumping Duty 2295)
- Welded tubes and pipes of iron or non-alloy steel, originating in Belarus and Russia (anti-dumping duty 2406)
- What happens if we've paid you too much in tax credits
- Withdrawal and grandfathering of Extra-Statutory Concession BIM 66301: Sub-postmasters
- Work out a basis amount using drawdown pension tables
- Working for HMRC: information for applicants
- Working with insolvency practitioners
- XBRL tagging: when, what and how to tag
Contains public sector information licensed under the Open Government Licence v3.0.