Latest HMRC News
Compliance Operational Guidance
Welcome to COG – process based guidance for compliance checks and assurance activity
Policy paper: Preventing abuse of Research and Development tax relief for small and medium-sized enterprises
This measure introduces a limit to prevent the abuse of Research and Development (R&D) tax relief for SMEs.
Debt Management and Banking Manual
Our debt management and banking processes incorporates material covered in the Recovery Manual and the Banking & Accounting Guide (BAAG)
Official Statistics: VAT gap estimates
HMRC statistics relating to VAT gap estimates.
How HM Revenue & Customs carries out tax enquiry work
Form: Post transaction valuation checks for Capital Gains (CG34)
Use this form to get the valuation of an asset checked by the HMRC Shares and Assets Valuations (SAV) team.
The aim of the Compliance Handbook is to give you clear and comprehensive guidance to help you and external customers understand and apply the penalties and compliance powers introduced by FA 2007 to FA 2013. The guidance is in two sections: The technical guidance (CH1 - CH199999) explains the legislation and the overall policy about the way it should be applied. The operational guidance (CH200000 onwards) explains how to use the penalties and powers in your job. We are still developing this manual and we will add further guidance as it is produced for all compliance matters, both technical and operational.
Capital Allowances Manual
Definition of capital allowances, how allowances are made and how to claim
Main Contents page
Guidance: Exports of certain UK steel products subject to EU safeguard measures (anti-dumping duty 2443)
Information about the proposed changes to the level of EU steel safeguard quotas from 1 January 2021, following UK exit.