News

Latest HMRC News

• Employment Income Manual

  A guide to the Income Tax (Earnings and Pensions) Act 2003.

• Insolvency (VAT Notice 700/56)

  Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.

• Guidance: Working with insolvency practitioners

  How to contact and get help from HMRC's voluntary arrangements service for businesses and individuals in temporary financial difficulties.

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

  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).

• 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).

• Check how to deal with an employment related securities penalty

  Find out what to do if you receive an employment related securities (ERS) penalty, how to avoid further penalties and how to appeal a penalty.

• 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.

• Charity funded equipment for medical and veterinary uses (VAT Notice 701/6)

  Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.

• Corporate report: Named tax avoidance schemes, promoters, enablers and suppliers

  Information about tax avoidance schemes, promoters, enablers and suppliers of these schemes.

• Automatic Exchange of Information if you have an account

  Find out what information you may be asked for by your account provider and how that information is shared.