Latest HMRC News
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Appeals reviews and tribunals guidance
Appeals, Reviews and Tribunals Guidance
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PAYE Manual
Guidance for staff working through PAYE processes for individuals and employers. HMRC is currently reviewing this guidance. If you have any comments or feedback, please email: hmrcmanualsteam@hmrc.gov.uk
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Double Taxation Relief Manual
The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement.
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Guidance: Recognised stock exchanges — designated countries
Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.
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Business Leasing Manual
This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter. An introduction to lease accounting and lease accounting taxation, with special emphasis on the leasing of plant or machinery
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Self Assessment Manual
This manual contains guidance and processes for Self Assessment (SA)
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Form: Corporation Tax: return of Income Tax on company payments (CT61)
Use form CT61 to claim return of Income Tax, interest, alternative finance payments, manufactured payments from abroad and tax on relevant distributions.
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HMRC email updates, videos and webinars about importing and exporting
Learn about about importing and exporting goods.
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VAT on goods exported from the UK (VAT Notice 703)
How and when you can apply zero-rated VAT to exported goods.
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Customs Declaration Service: service availability and issues
Check the availability and any issues affecting the Customs Declaration Service.