News

Latest HMRC News

• Trusts, Settlements and Estates Manual

  An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.

• Guidance: Cross-border arrangement reporting: service availability and issues

  Check the availability and any issues affecting the disclose cross-border tax arrangements service.

• VAT Registration

  Guidance about how to determine whether someone must, or may voluntarily, register for VAT; the entity to be registered; and changes to the details held on the VAT Register.

• Guidance: Internal Market Movements from Great Britain to Northern Ireland

  Find out about moving goods from Great Britain to Northern Ireland under the Windsor Framework.

• Guidance: Apply for a Notification of Presentation waiver for goods moving from Great Britain into Northern Ireland

  How to apply for a Notification of Presentation (NOP) waiver if you choose to move goods using entry in declarant's records.

• Guidance: Find software suppliers for the Excise Movement and Control System

  Find recognised software suppliers that provide internet filing enabled software for Excise Movement and Control System (EMCS).

• Capital Gains Manual

• Economic Crime Supervision Handbook

  The aim of the EC-S handbook is to give you clear and comprehensive guidance on how to undertake your role within EC-S. It will help you understand the legislation, how our policies work and how they should be applied. It will also explain how to apply the sanctions framework and the powers available for you to use under the MLR2017. Additionally, it may be used by external customers to understand how sanctions are applied.

• Guidance: Payroll technical specifications: student loans

  Student loans collections specification for payroll software developers.

• Guidance: Customs Civil Penalties

  Find out about the law and regulations for Customs Civil Penalties.