Latest HMRC News
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.
National Statistics: HMRC statistics: pre-release access list
HM Revenue and Customs' record of those who have pre-release access to National Statistics.
Holding and Movements Assurance Guidance
New section HMAG40000 Holding and Movement Bespoke Conditions guidance added
Double Taxation Relief Manual
The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement when income is earned in the UK by a non-resident.
Detailed guide: Report goods exported to the EU using inward or outward processing
Check if you should submit information sheets (INFs) if you're a UK trader using customs special procedures for inward or outward processing.
Detailed guide: Help and support for tax agents and advisers
Get help with online webinars from HMRC if you're an agent.
Company Taxation Manual
All aspects of company taxation.
Tax Credits Manual
How HM Revenue & Customs handles Child Tax Credit and Working Tax Credit cases
Detailed guide: Pay VAT deferred due to coronavirus (COVID-19)
Find out how to pay VAT payments deferred between 20 March and 30 June 2020. You can pay now or get ready to opt in to the VAT deferral new payment scheme.
Tax Credits Technical Manual
A guide to the law relating to Child Tax Credit and Working Tax Credit including entitlement, changes in circumstances and how payments are made