News

Latest HMRC News

• Guidance: Corporation Tax technical specifications in XBRL and iXBRL format

  Find guidance on how to create iXBRL accounts and computations if you are a Corporation Tax software developer.

• Complaint Handling Guidance

  This guidance is intended to set out the basic department wide standards for complaints handling.

• International Manual

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

• Double Taxation Relief Manual

  The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement.

• COTAX Manual

  All aspects of company taxation including appeals, enquiries, payments and penalties

• Self Assessment Manual

  This manual contains guidance and processes for Self Assessment (SA)

• Form: Inheritance Tax account (IHT400)

  Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.

• Guidance: Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS)

  Find out the completion rules and instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for Imports.

• Guidance: Self Assessment: service availability and issues

  Check the availability and any issues affecting the Self Assessment online service.

• Check the recognised overseas pension schemes notification list

  Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).