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Find out if your work qualifies as Research and Development (R&D) for tax purposes and avoid common mistakes.
Purpose and scope These Guidelines for Compliance (GfC) expand on HMRC’s…
Before you make any claim for R&D expenditure HMRC expect you to have…
A competent professional in the field can judge if a scientific or…
This part of the guidance helps you understand what activities qualify for…
You do not have to follow this recommended approach, but you may find it…
If you have made an error in an earlier R&D claim You can amend your tax…
Find out about ongoing and closed tax policy consultations.
Guidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers (NINO)
Governance documents for debt and fraud data-sharing pilots involving local authorities and other government departments that HMRC publishes under the Digital Economy Act.
This Data Usage Agreement for the fraud pilot between HMRC and the Student Awards Agency Scotland was agreed and put in place in 2022.
This Data Usage Agreement covers the disclosure by HMRC to the Legal Aid Agency to reduce debt owed to the public sector and was agreed and put in place in 2023.
This Data Usage Agreement for reducing cross-government fraud and data theft was agreed and put in place in 2022.
This tax information and impact note extends the window to claim the tax reliefs available in Freeport and Investment Zone special tax sites from 5 to 10 years.
What a PAYE Settlement Agreement (PSA) is and how to deal with it
How Gaming Duty is charged, and who has to pay.
Guidance on the meaning of business for VAT purposes and how it applies in the operation of the tax
HM Revenue and Customs statistics relating to the direct effects of illustrative tax changes.
Guidance on Assessments and error correction, including help with their issue, amendment and withdrawal. Note: Please see the guidance in CH160000 for the most up-to-date guidance on reasonable excuse.
How HM Revenue & Customs carries out tax enquiry work
Find recognised suppliers and software for the Construction Industry Scheme online.
Customers volunteering to join Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) from April 2024 will be subject to the government’s new penalty regime.
Find online and face to face training courses to help you understand customs processes and how to add to or amend the list if you're a training provider.
Find out about Machine Games Duty, how the duty is charged and who has to pay.
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