Policy paper: Inheritance Tax on pensions: technical note

This technical note provides further detail on measures relating to Inheritance Tax on pensions which were announced at the Autumn Budget 2024.

Updated : 2026-05-11T09:00:02Z

Guidance: External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service

Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for an external temporary storage facility (ETSF) (Appendix 16F).

Updated : 2026-05-11T08:47:39Z

HMRC email updates, videos and webinars if you’re self-employed

Learn more about your responsibilities if you’re running a small business including registration, tax returns, record keeping, tax bills and payments.

Updated : 2026-05-11T07:49:50Z

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.

Updated : 2026-05-09T06:15:02Z

Guidance: Designated export place (DEP) codes for Data Element 5/23 of the Customs Declaration Service

Find a list of codes which can be used in Data Element 5/23 to identify the location where the goods may be declared for export at a designated export place (DEP) (Appendix 16K).

Updated : 2026-05-08T15:26:04Z

Guidance: Approved offshore reporting funds

Find a list of offshore funds that have applied for and been approved as reporting funds.

Updated : 2026-05-08T15:12:59Z

Guidance: Maritime ports and wharves location codes for Data Element 5/23 of the Customs Declaration Service

Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for maritime ports and wharves (Appendix 16C).

Updated : 2026-05-08T15:02:47Z

Check genuine HMRC contact that uses more than one communication method

Check recent contacts from HMRC to help you decide if a suspicious email, phone call, text or letter could be a scam.

Updated : 2026-05-08T14:53:01Z

Choose the right software for Making Tax Digital for Income Tax

Find out what software you will need to report self-employment and property income to HMRC.

Updated : 2026-05-08T14:52:16Z

Using outward processing to process or repair your goods

Find out what you can do with your goods when they are being processed or repaired using outward processing.

Updated : 2026-05-08T13:18:12Z

Appeals reviews and tribunals guidance

Appeals, Reviews and Tribunals Guidance

Updated : 2026-05-08T13:09:37Z

Double Taxation Relief Manual

The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement.

Updated : 2026-05-08T13:06:17Z

Enquiry Manual

How HM Revenue & Customs carries out tax enquiry work

Updated : 2026-05-08T12:47:29Z

Online services for agents

Information about services available to agents, including Self Assessment and PAYE for agents online services, multi-factor authentication, calculators and the HMRC App. Find out about service availability and any current issues.

Updated : 2026-05-08T12:47:28Z

The Tax Agent's Handbook

Information to help tax agents and advisers find guidance, use HMRC's services and contact HMRC.

Updated : 2026-05-08T12:47:27Z

Check if you're an employment intermediary

Find out if you're an employment intermediary and how to make sure your worker's tax and National Insurance is paid correctly.

Updated : 2026-05-08T11:57:18Z

Guidance: Preference codes for Data Element 4/17 of the Customs Declaration Service

Find codes for the preferential origin status of goods (Appendix 12).

Updated : 2026-05-08T10:58:18Z

Guidance: Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service

Find a list of codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for internal temporary storage facilities (Appendix 16D).

Updated : 2026-05-08T10:16:50Z