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Find out what the PAYE for Agents online service is for, what you can do in the service and how to do it.
Find out what you need to do when making a full declaration to send goods from the UK.
Guidance on the tax rules affecting investment funds and fund managers.
Find out how to submit a return and how to amend a return for the Economic Crime Levy.
Find out when and how to register and how to amend a registration for the Economic Crime Levy.
We welcome views on the viability of retaining existing open-ended property funds in Individual Savings Accounts (ISA) in the event that such property funds no longer meet the eligibility criteria.
The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
The aim of the Compliance Handbook is to give you clear and comprehensive guidance to help you and external customers understand and apply the penalties and compliance powers introduced by FA 2007 to FA 2013. The guidance …
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other gui…
Ask HMRC to confirm you only pay UK National Insurance contributions whilst working in a country which has a social security agreement, also known as a reciprocal agreement with the UK.
How HM Revenue and Customs handles Child Tax Credit and Working Tax Credit cases
This collection brings together customs, VAT and excise EU Exit legislation and notices that have the force of law applicable to UK transition.
Find the UK’s most favoured nation tariff rates as referenced in The Customs Tariff (Establishment) (EU Exit) Regulations 2020.
Find out about the product-specific rules, to determine the origin of imports outside of a preferential agreement.
Find the documents for details of the conditions in which a 'good' may be eligible for a relief from the standard tariff rate.
List of eligible goods and their authorised uses.
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