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This guidance is being updated to reflect changes introduced by the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017. Guidance on the principles and good pra…
The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
Information for heavy goods vehicle hauliers or drivers who attend an inland border facility, where customs and document checks can take place away from ports.
Learn more about getting started as an employer or running a small business including registration, payroll, tax returns, tax bills and payments.
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.
Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).
This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS).
Check the availability and any issues affecting the Employers PAYE payment plan service.
Check the availability and any issues affecting the VAT payment plan service.
This brief explains the VAT treatment of voluntary carbon credits from 1 September 2024, including the voluntary carbon credits that will be in the scope of the Terminal Markets Order.
Guidance on determining the liability of the supply of goods or services effected for a consideration
Use the SA303 form to apply to reduce your Self Assessment payments on account.
These Data Element Completion instructions relate to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for import purposes only.
This publication details the volume of customs declarations and number of businesses declaring international trade in goods in the calendar year 2023.
Find a list of codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates) in Data Element 2/3 (Appendix 5A).
Ask HMRC to confirm that you, or if you’re an employer, your employee pays only UK National Insurance contributions whilst working temporarily in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland.
Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.
How to manage a registered pension scheme if you're a scheme administrator.
Supplementary guidance on how to check tax calculations or work out the trading profits of a business for Self Assessment tax return.
Don’t include personal or financial information like your National Insurance number or credit card details.
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