News

Latest HMRC News

• HMRC email updates, videos and webinars for tax agents and advisers

  Learn more about the support available to tax agents and advisers which will help you and your clients.

• Employment Income Manual

  A guide to the Income Tax (Earnings and Pensions) Act 2003.

• How to tax mileage payments for employees (480: Chapter 16)

  How to tax mileage allowance payments and passenger payments for employee business travel.

• Economic Crime Supervision Handbook

  The aim of the EC-S handbook is to give you clear and comprehensive guidance on how to undertake your role within EC-S. It will help you understand the legislation, how our policies work and how they should be applied. It will also explain how to apply the sanctions framework and the powers available for you to use under the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017). Additionally, it may be used by external customers to understand how sanctions are applied.

• Guidance: Basic PAYE Tools: service availability and issues

  Check the availability and any issues affecting the Basic PAYE Tools (BPT) online service.

• Policy paper: Corporation Tax: changes to restitution interest rules

  This measure is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.

• Report a problem using the Customs Declaration Service

  Find out what to do if you experience a problem whilst submitting a declaration using the Customs Declaration Service.

• Check if you need to pay tax when you receive cryptoassets

  Find out how Income Tax and National Insurance contributions apply when you receive cryptoassets (like cryptocurrency or bitcoin).

• Policy paper: Amendments to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax

  This tax information and impact note is about reforms to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax.

• Modernisation of the Stamp Taxes on Shares Framework – 1.5% charge

  We welcome views on our proposals to modernise the 1.5% higher rate charge on Stamp Taxes on Shares, which encompasses Stamp Duty and Stamp Duty Reserve Tax.