Latest HMRC News
Collection of Student Loans Manual
The role of HM Revenue & Customs in the collection of student loan repayments
Guidance: Corporation Tax technical specifications for CT600 RIM artefacts
CT600 V2 (2009) and V3 (2020) RIM artefacts for Corporation Tax software developers.
Notice: Intellectual property rights (Notice 34)
Find out how HMRC operates the EU procedures on customs enforcement of intellectual property rights.
Guidance: Bicycle parts from China (anti-dumping duty 2426)
Changes to the exemption scheme for bicycle parts originating in China.
Capital Gains Manual
This manual is to help people compute chargeable gains (and allowable losses) for both capital gains tax and corporation tax purposes or check computations. It supplements the basic guidance in the tax return and Help Sheets. It is written primarily for HMRC staff but it will also assist customers and their professional advisers. Customers filling in tax returns may not need to use the Capital Gains Manual at all. You can get basic information on how to compute chargeable gains (and allowable losses) from the Capital Gains pages of the tax return and the related Help Sheets. The "Published Date" at the top of a page is the date when the page was loaded onto the website. The content of a page in this manual will be older than the published date.
Detailed guide: Historic rates for Air Passenger Duty
Check which Air Passenger Duty rates apply for years earlier than the current year.
Employment Status Manual
The Employment Status Manual is intended to provide guidance on issues relating to the employment status of individuals.
PAYE Settlement Agreements
What a PAYE Settlement Agreement (PSA) is and how to deal with it
National Statistics: Monthly property transactions completed in the UK with value of £40,000 or above
This series looks at monthly property transactions completed in the UK with value of £40,000 or above.
Detailed guide: Help and support for tax agents and advisers
Get help with online webinars from HMRC if you're an agent.