Industry Updates

Guidance for HMRC staff involved with cross-border exchange of information under the UK's international exchange agreements.

How to apply for 30 hours free childcare.

Check the availability and any issues affecting the Childcare service.

Guidance on determining the liability of supplies of food allowed by Group 1, Schedule 8, VATA 1994

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

Check the implementation of Regulation (EU) 2020/868 on 18 June 2020.

Angela MacDonald appointed as Deputy Chief Executive and Second Permanent Secretary at HM Revenue and Customs.

How to register and use the PAYE for Agents online service to report clients' PAYE for employers and Construction Industry Scheme information.

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.

Guidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers (NINO)

Guidance on the tax rules affecting investment funds and fund managers.

Find out about taxable expenses and benefits when they are paid to employees because of coronavirus and how to report them to HMRC.

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

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.

Find out about the changes to commodity codes on the Customs Handling of Import and Export Freight (CHIEF) system.