Latest HMRC News
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Check how to reduce your risk of using an umbrella company who operates a tax avoidance scheme
If you’re a UK agency or business placing or using temporary labour, find out what you can do to reduce your risk of using a non-compliant umbrella company.
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Guidance: VAT online: service availability and issues
Check the availability and any issues affecting the VAT online service.
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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
- Inheritance Tax Manual
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Responsibilities for employment businesses working with umbrella companies
How to protect your employment business, and the workers you supply, from non-compliant businesses in your supply chain.
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Working through an umbrella company
How you'll be paid, what you’ll be paid, and how to check your pay when you’re employed by an umbrella company as a temporary worker.
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Examples of good practice for umbrella companies in the temporary labour market
Actions you can take as an umbrella company to support compliance and best practice in the temporary labour market.
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PAYE rules for labour supply chains that include umbrella companies from 6 April 2026
What you need to know about the new rules if you're in a labour supply chain which includes an umbrella company, or any third person supplying labour.
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Guidance: Import Control System 2: service availability and issues
Check the availability and any issues affecting the Import Control System 2 (ICS2) service.
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Guidance: Tax rules for the Reserved Investor Fund (RIF) — technical note
This technical document is designed to help HMRC customers understand and apply legislation relating to the Reserved Investor Fund (RIF).