HMRC publication scheme
Class: 5 HMRC leaflets and booklets
1) Personal taxpayer series
a)Income tax
Pensions
guide
Make the most of government help and advice
Income tax and company vans
A guide for employees and employers. How the private use of a company
van is taxed. This leaflet answers the questions we are most often asked
by both employees and employers.
b) Employee Share Schemes
IR177 Share Incentive Plan and Your
Entitlement to Benefits
This leaflet explains what might happen to your entitlement to contribution-based,
earnings-related and means-tested state benefits, tax credits and work
related payments if you buy shares offered by your employer through a
Share Incentive Plan.
c) General
D49 What to do after a death in England and Wales.
A guide to what you must do and the help you can get. Published by Department
of Work and Pensions. December 2005.
IR115 Income tax, National Insurance
contributions and childcare (PDF 995K)
This leaflet explains tax and National Insurance contributions (NICs)
rules on childcare to help both parents and employers.
Gifts to charity
of land, buildings or shares by individuals
Explains how you can go about making gifts of shares or securities to
charity, and the tax reliefs available when you do so.
Payments: How to Pay Instructions
These pages give you information on how and where to make payment to HMRC.
2 Business Series
a) General
E17 Collection of Student Loans.
Employer's Guide
IR64 Giving to charity by businesses. How businesses can get tax relief
Companies and individuals in business can get tax relief for payments
made to charity. This leaflet describes how the relief is given.
IR160 Inland Revenue enquiries under Self
Assessment
This leaflet explains what happens at the end of an enquiry into your
Self Assessment tax return.
The Corporate Venturing Scheme
This is intended for guidance only, and does not attempt comprehensive
or detailed coverage of all the rules of the Corporate Venturing Scheme
(CVS).
480 Expenses and benefits. A tax guide
This booklet explains the tax law relating to expenses payments and benefits
received by directors and employees. It tells you which expenses payments
and benefits are taxable and which are not. It describes, among other
things, dispensations, the use of cars, and entertaining expenses.
490 Employee Travel. A tax and NICs guide
for employers
This guide describes the tax and National Insurance contributions (NICs)
treatment of business travel by employees.
b) The Construction Industry
HMCE(MISC5) Help for your
business in the construction industry.
This leaflet is a guide for all trades, individuals, enterprises and companies
operating in the construction, building and associated sectors.
CIS 340 (PDF 814K) Construction
Industry Scheme
This booklet tells you everything you need to know about how to operate
the construction industry scheme. It deals with the duties of both contractors
and sub-contractors within the Scheme.
CIS 349 (PDF 62K) A guide
for tax and National Insurance for contractors in the construction industry.
Are your workers employed or self-employed?
This leaflet covers the factors which contractors in the construction
industry need to consider in order to decide whether their workers are
employed or self-employed. It has been updated to reflect changes to CIS
documentation.
2) Other series
a) Capital Taxes
SV1 Shares Valuation. An introduction
Shares Valuation is a specialist division within Inland Revenue Capital
Taxes which values unquoted shares for all tax purposes. This leaflet
is a brief introduction to its work and the information it needs.
b) Closer Working PAYE & NIC
SE1 Think of working for yourself?
This booklet is for anyone setting up in business and deals with income
tax, Value Added Tax (VAT) and National Insurance contributions. It tells
you what you need to tell us and how to get things right from the start.
It contains a form that you can use to notify all Departments when you
start your business.
CWL4 Fund Raising Events: Exemption for Charities and Other Qualifying
Bodies.
CWL4 is a joint leaflet with H M Customs & Excise. It is aimed at
charities and qualifying bodies that raise money through fund-raising
events and sets out the conditions for direct tax and the VAT exemption
that apply to fund-raising events held on or after 1 April 2001.
c) Clubs & Charities
IR 46 Clubs, societies and voluntary associations
This booklet gives some general information about the tax position of
clubs, societies, voluntary associations and similar bodies which are
run either for the benefit of their own members, or for the wider public
good.
Giving to charity by businesses
How businesses can get tax relief Companies and individuals in business
can get tax relief for payments made to charity. This leaflet describes
how the relief is given.
IR65 Giving to charity by individuals
If you are thinking of making a gift to charity, this booklet shows you
how changes which came into effect from 6 April 2000 make tax-effective
giving easier.
Trading By Charities
This booklet gives some guidance on calculating the profits of a trade
carried on by a charity and describes ways in which non-exempt trading
profits can be passed to charity so that no tax is payable. Finally, the
booklet looks at factors to take into account when a charity invests in
a trading company.
IR2004 Setting up a Charity in Scotland
This leaflet is for anyone thinking of setting up a charity in Scotland
or who wishes to apply for charitable recognition for an existing body
in Scotland. It answers some of the most common questions that are asked.
d) Collection
England and Wales
Collection 1 Distraint
Distraint is the legal process which allows the Inland Revenue to take (the legal term is 'seize') a taxpayer's possessions and, if necessary, sell them to settle a debt owed to HMRC.
Collection 2 Magistrates' Court proceedings
Magistrates' Courts deal mainly with criminal offences but they can also deal with civil disputes such as tax debts. Starting such actions is one of the ways the Inland Revenue goes about recovering debts.
Collection 3 County Court proceedings (39K)
Anyone who is owed money and cannot obtain payment may start a legal process
in the County Court to recover what is owed. Starting such actions is
one of the ways the Inland Revenue goes about recovering debts.
Collection 4 Bankruptcy and winding up
A person to whom you owe money can ask the Court to make you bankrupt
or wind up your company, if it owes the money, and so secure payment of
the debt.
Scotland
Collection 1 Summary Warrant
The Collector of Taxes has the legal power to obtain summary warrants for the recovery of tax debts without the need for a Court action.
Collection 2 Sheriff Court proceedings
A creditor who is owed money and cannot obtain payment may start a legal action to recover that debt in the local Sheriff Court. Starting such action is one of the ways HMRC goes about recovering debts.
Collection 3 Court of Session proceedings
A creditor who cannot obtain payment of a debt may start a legal process
to recover it through the Court of Session, the highest Court in Scotland
broadly equivalent to the High Court in England/Wales. Starting such action
is one of the ways HMRC goes about recovering debts.
Collection 4 Sequestration
and winding up
Sequestration is the Scots Law term for bankruptcy; winding up is the
name given to the process which ends with a liquidator being appointed
to a company.
Northern Ireland
Collection 1 Distraint
Distraint is the legal process which allows the Inland Revenue to take
(the legal term is 'seize') a taxpayer's possessions and, if necessary,
sell them to settle a debt owed to HMRC.
Collection 2 Magistrates' Court proceedings
Magistrates' Courts deal mainly with criminal offences but they can also
deal with civil disputes such as tax debts. Starting such action is one
of the ways HMRC goes about recovering debts.
Collection 4 Bankruptcy and winding up
A person to whom you owe money can ask the Court to make you bankrupt,
or wind up your company if it owes the money, and so secure payment of
the debt.
e) Corporation Tax Self-Assessment
CTSA/BK3 A modern system
for Corporation Tax payments
A guide to quarterly instalment payments.
CTSA/BK4 A general guide to
Corporation Tax Self Assessment
November 2003
f) Education Service Pack
The pack includes
'Income tax - who needs it?' -a 9 minute video for students aged 14 + giving a lively, upbeat introduction to tax. Youth presenter Simeon Courtie fronts the Video.
A4 Information Sheets -
How we pay tax
Why we pay tax
When we pay tax
Where to get help
g) Employee Share Schemes
IR98 Approved SAYE share
option schemes.
Explanatory notes
IR102 Approved company share option plans.
Explanatory notes
IR2005 Share Incentive Plans - withdrawn October 2005 replaced by Guidance - Share Incentive Plans (PDF 430K)
IR2006 Enterprise Management Incentives - A Guide.
This booklet takes you through the qualifying requirements for Enterprise Management Incentives (EMIs). It provides information for employers, employees and advisors.
h) Employer's PAYE & NIC Tables & guides
E15 (formerly CA36) Statutory Maternity Pay Tables.
This booklet tells you the new lower rates of SMP which applies from 6 April 2002.
SMP2 Statutory Maternity Pay Record Sheet.
Use this form for all your Statutory Maternity Pay (SMP) records. You do not have to keep your records on this form. You can keep your records in any way that you find most helpful to you.
E14 (formerly CA35) Statutory Sick Pay Tables.
This leaflet tells you the:
weekly rate of Statutory Sick Pay and It contains tables to help you work out:
the daily rate of Statutory Sick Pay.
SSP1 Statutory Sick Pay Claim Form. The claim form is available from the DWP website.
SSP2 Statutory Sick Pay Record Sheet. This record sheet is for the basic sickness records that you must keep for the SSP scheme. You do not have to keep your records on this form. You can keep your records in any way that you find most helpful to you.
SSP SC2 Statutory Sick Pay Self Certificate 2. This is an Employee's statement of sickness, which is completed by an employee who has been sick for 4 days or more in a row. It also provides information about pay during sick leave and what happens if the employee has recently changed jobs and what other help is available.
SSP1(L) Leavers Statement of SSP. This form is for employers to give information about SSP and their employee, and contains information for the employee.
National Insurance Number Trace. This form is used by employers to trace an employees National Insurance Number when a P46 is not being sent to the Inland Revenue Tax Office. Use of the form is voluntary.
SL3 Collection of Student Loans Deduction Tables. Tables for calculating deductions for the collection of student loans from employees.
E6 - Tax Credit Guide The Employer's Guide to Tax Credits.
This guide tells you what you will have to do if one of your employees applies for Working Families' Tax Credit (WFTC) or Disabled Person's Tax Credit (DPTC).
This leaflet explains Working Families Tax Credits and Disabled Persons Tax Credit for employers.
IR175 Supplying services through a limited company or partnership.
Do you use a limited company or a partnership to provide your service
or the services of others, to clients? If so, you need to know about tax
and National Insurance Contributions (NICs) rules. This leaflet will help
you find out whether the rules apply to you, and what to do if they do
apply.
IR2003 Service Companies
How to calculate the deemed payment
i) Euro
IR 166 The Euro
Tax implications for UK individuals and businesses from 1 January 2002.
February 2002
j) Individual Savings Accounts, Tessas and PEPS
IR2008
This leaflet replaces ISA/1. 'The answers on ISAs', IR89 'Personal Equity Plans (PEPs)' and IR114 'TESSA. Tax free interest for taxpayers'. It gives information about ISAs and how they work and about PEPs and TESSAs, for savers who still have them. PEPs and TESSAs were closed to new investors from 6th April 1999.
k) Inheritance Tax
IHT12 - Inheritance Tax. When is an Excepted
Estate Grant appropriate?
This leaflet explains when you can take out an excepted estate grant
where the death occurred in England Wales or Northern Ireland
IHT12(S) - Inheritance Tax. When is an Excepted Estate Grant appropriate?
This leaflet explains when you can take out an excepted estate grant where the death occurred in Scotland
l) International series
IR20 Residents and non-residents (PDF 640K). Liability to tax in the United Kingdom
This booklet describes the residence rules and how to work out whether or not you are resident in the UK for tax purposes.
DT Digest Centre for Non-Residents. Digest of Double Taxation Treaties.
m) National Insurance Contribution Series
CA08 Voluntary National Insurance contributions - withdrawn February 2006 replaced by CA5603 - To pay voluntary National Insurance contributions (PDF 154K)
CA11 National Insurance for share fishermen
CA13 National Insurance contributions for women with reduced elections
CA14 Termination of Contracted Out Employment
CA14A Termination of Contracted-out Employment
CA16 Appropriate Personal Pension Scheme Manual
CA17 Employee's guide to minimum contributions
CA19 Using the Accrued GMP Liability Service
CA20 Using the Contracted-out Contributions/ Earnings Information Service
CA21 Using the National Insurance Number / Date of Birth Checking Service
CA22 Contracted-out Data Transactions using Magnetic Media
CA25 Agencies and people working through agencies
CA26 National Insurance contributions for examiners, lecturers, teachers and instructors
CA33 Employer's manual on Class 1A NICs on Cars and Fuel
CA44 National Insurance for Company Directors
CA51/52(2002) Submitting Year End Returns on Magnetic Media - Technical Guide
CA75 Resolving Benefit Involved Cases
CA76 National Insurance abroad - A guide for employers of employees from abroad
CA82 If you think our decision is wrong
CA84 Stakeholder Pension Scheme Manual
CA89 Payroll Cleansing A free service offered by the Inland Revenue
CA90 Convention on Social Security between the United Kingdom and the Republic of Korea
CF10 Self-employed people with small earnings
CWG2 Employer's Further Guide to PAYE and NICs.
CWG5 Class 1A National Insurance contributions on benefits in kind - A guide for employers
SE1 Starting Your Own Business
NI38 Social Security abroad - National Insurance contributions, Social Security benefits, Health care in certain overseas countries
NI132 National Insurance for employers of people working abroad
n) Non-Resident Entertainers and Sportspersons
FEU50 A guide to paying Foreign Entertainers
IR303 Help sheet for Non-Resident Entertainers and Sportsperson
o) Pension Schemes
SHPs StakeholderInformation
A featured area covering all aspects of Stakeholder Pension Schemes
PSO3 "Occupational Pension Schemes - A guide for trustees of small self-administered schemes"
IR76(2000) 'Inland Revenue Guidance Notes on Personal Pension Schemes'
Inland Revenue guidance for the pensions industry on legislation and practice
relating to approved personal pension schemes.
IR12 (2001) 'Practice Notes on the Approval of Occupational Pension Schemes'
Inland Revenue guidance notes relating to schemes where approval is sought
under the exercise of the Board's discretion. The notes primarily give
guidance on the current conditions and practice for approval of new schemes
and cover the requirements for continued approval of previously approved
schemes.
IR12 Supplement 'Occupational Pension Schemes Free-Standing Additional Voluntary Contributions'
Guidance notes on legislation and practice relating to free-standing additional voluntary contribution (pension) schemes
Updates 'Pensions Updates formerly PSO Updates)'
Are the official newsletters of IR Savings, Pensions, Share Schemes on
pensions matters, typically announcing changes to requirements and publications
as well as major service related statements.
p) Practitioners
IR98 Approved SAYE share option schemes
This booklet describes the provisions in Section 185, 187 and Schedule
9 Income and Corporation Taxes Act 1988 relating to approval of savings-related
share option schemes by the Inland Revenue.
Property Income Manual
This guide describes the income tax rules that apply if you receive rental
income and other income from land and property from April 1995 onwards.
It provides guidance about what income is within Schedule A, what expenses
can be set against that income and how to arrive at the taxable profit
or allowable loss
q) Self assessment
SAT1 Self Assessment. The new current year basis of assessment
This booklet gives detailed information on how the 'current year' basis
of assessment works, including the transition from the former 'previous
year' basis. It is intended for use by tax practitioners and the Inland
Revenue's own staff.
SAT2 Self Assessment. The legal framework
This booklet explains the changes to the system for the assessment and
collection of tax that now apply under Self Assessment. It contains a
description of the legal framework for the Self Assessment system which
was introduced by the 1994 and 1995 Finance Acts. It is intended for use
by tax practitioners and the Inland Revenue's own staff.
SA/BK3 Self Assessment. A guide to keeping records for the self-employed
Under rules introduced in the 1994 Finance Act you now have to keep all
appropriate records. This guide gives general advice about what business
records you need to keep for tax purposes each tax year, and how long
you need to hold on to them.
SA/BK4 Self Assessment. A general guide to keeping records
SA/BK4 gives general advice about the records that need to be kept for
tax purposes each year and how long they need to be kept
r) Stamp Office
SO1 Stamp Duty on Buying a Freehold House in England, Wales and Northern Ireland
SO1Scot Stamp Duty on Buying Lands or Buildings in Scotland
SO2 The Stamp Office Customer Promise and Service Information
SO3 If things go wrong ... Complaints and Lost Documents
SO5 Common Stamp Duty Forms and how to complete them.
This leaflet is available in paper format from any Stamp Office
SO6 A Short History of Stamp Duties.
SO7 Stamp Duty and Leases
SO8 Stamp Duty on Agreements Securing Short Tenancies
SO99 Changes to Stamp Duty from 1st October 1999
SO10 Stamp Duty Interest and Penalties
What happens when Stamp Duty is paid late or documents are not presented for stamping on time
HWSY How We Served You
The main achievements of The Stamp Office in 1998/99.
CIQRG Quick Reference Guide
A Customer Information leaflet - A quick reference guide to stamp duty rates
s) Tax credits
FSA Financial Services Authority (FSA)
A leaflet explaining Introductory Bank Accounts
WFTC/AP Appeals against tax credits decisions
WFTC/AP NI Appeals against tax credits decisions (Nothern Ireland)
E6 The employer's guide to tax credits.
This guide tells you what you will have to do if one of your employees applies for Working Families' Tax Credit (WFTC) or Disabled
Person's Tax Credit (DPTC).
