Latest HMRC News
Tax Credits Manual
How HM Revenue & Customs handles Child Tax Credit and Working Tax Credit cases
This manual has recently been restructured. A destination table showing the previous and new references is at PM100100 below.
Employment Income Manual
A guide to the Income Tax (Earnings and Pensions) Act 2003.
Guidance: Introduction to tax avoidance
What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.
Guidance: Check if an alcohol wholesaler in the Isle of Man is approved
Check the list of alcohol wholesalers in the Isle of Man that have approval under the Alcohol Wholesaler Registration Scheme (AWRS).
Guidance: Search the register of customs agents and fast parcel operators
Find a customs agent or fast parcel operator to help you with import and export declarations.
Guidance: Corporation Tax: service availability and issues
Check the availability and any issues affecting the Corporation Tax online service.
Guidance for staff working through PAYE processes for individuals and employers
Guidance: Check simplified procedure value rates for fresh fruit and vegetables
Use simplified procedure value rates for fresh fruit and vegetable goods that you import.
Guidance: Disguised remuneration: tax avoidance by selling future business revenues to a revenue service trust (Spotlight 57)
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.