News

Latest HMRC News

• International Manual

  International tax issues including the principles of double taxation relief and an introduction to double taxation agreements

• Report a problem using the Customs Declaration Service

  Find out what to do if you experience a problem whilst submitting a declaration using the Customs Declaration Service.

• Notice: Loading of excise goods as aircraft, ship and train stores (Excise Notice 69a)

  This notice explains HMRC's policy on aircraft, ship and train stores following the Excise Goods (Aircraft and Ship's Stores) Regulation 2015.

• Capital Gains Manual

  HMRC is reviewing the CG Manual to ensure it provides HMRC’s interpretation of relevant legislation where there is more than one reasonable view of how rules work.Where material in the CG Manual isn’t providing an interpretation, that material is being removed. Where appropriate, material will be reproduced elsewhere and linked from the CG Manual.

• Guidance: Country-by-country: service availability and issues

  Check the availability and any issues affecting the country-by-country service.

• Enquiry Manual

  How HM Revenue & Customs carries out tax enquiry work

• Guidance: Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service

  Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).

• HMRC email updates, videos and webinars for tax agents and advisers

  Learn more about the support available to tax agents and advisers which will help you and your clients.

• Customs Special Procedures Manual

  Note: This manual is under review following Brexit and is likely to be withdrawn.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 guidance available on GOV.UK from HMRC.

• Stamp Duty Land Tax Manual

  Stamp Duty Land Tax (SDLT) has applied to land transactions in the UK from 1 December 2003. Since 1 April 2018 it applies to land transactions in England and Northern Ireland only. From 1 April 2015 SDLT no longer appliesto land transactions in Scotland. These are instead subject to Land and Buildings Transaction Tax (LBTT). Please see the Scottish Government website. From 1 April 2018 SDLT no longer applies to land transactions in Wales. These are subject to Land Transaction Tax (LTT) instead. LTT is operated by theWelsh Revenue Authority.