Guidance: Help and support for UK transition

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Updated : 2022-01-21T16:16:47Z

Guidance: When you must register for Plastic Packaging Tax

Find out who should register, what tests to carry out to determine when to register, and how to record the results of these tests.

Updated : 2022-01-21T15:05:13Z

Guidance: Double Taxation Treaty Passport Scheme register

Check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest.

Updated : 2022-01-21T13:12:15Z

National Insurance Manual

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

Updated : 2022-01-21T12:01:18Z

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

Updated : 2022-01-21T11:52:23Z

Guidance: Statutory market values for oil

Find statutory market values for disposal of category 1 oil from a UK field, which has not been sold at arm's length.

Updated : 2022-01-21T11:44:27Z

Animation Production Company Manual

Guidance on legislation on television production providing specific rules for relief on animations in addition to high-end television productions

Updated : 2022-01-21T11:38:07Z

Guidance: Rates and allowances: tax credits, Child Benefit and Guardian's Allowance

Find out the rates, thresholds and allowances for tax credits, Child Benefit and Guardian's Allowance.

Updated : 2022-01-21T11:35:15Z

Guidance: Childcare service: service availability and issues

Check the availability and any issues affecting the Childcare service.

Updated : 2022-01-21T11:26:38Z

Notice: Excise Notice LFT1: a general guide to Landfill Tax

This notice gives you detailed information about Landfill Tax rules and your obligations.

Updated : 2022-01-21T11:25:43Z

Capital Gains Manual

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.

Updated : 2022-01-21T10:46:09Z

Press release: Scam HMRC call reports drop by 97%

In December 2021, 2,491 fake HMRC phone calls were reported to the department.

Updated : 2022-01-21T10:20:51Z

Guidance: Goods Vehicle Movement Service: service availability and issues

Check the availability and any issues affecting the Goods Vehicle Movement Service.

Updated : 2022-01-21T10:20:09Z

National Statistics: Monthly property transactions completed in the UK with value of £40,000 or above

This series looks at monthly property transactions completed in the UK with value of £40,000 or above.

Updated : 2022-01-21T09:30:01Z

Official Statistics: Direct effects of illustrative tax changes

HM Revenue and Customs statistics relating to the direct effects of illustrative tax changes.

Updated : 2022-01-21T09:30:01Z

Official Statistics: Quality report: direct effects of illustrative changes

Quality report for statistics relating to the direct effects of illustrative changes.

Updated : 2022-01-21T09:30:01Z

Guidance: Customs Declaration Service: service availability and issues

Check the availability and any issues affecting the Customs Declaration Services.

Updated : 2022-01-21T08:41:17Z

Guidance: PAYE draft forms: P11D and P11D Working Sheets (2021 to 2022)

Use forms P11D and P11D Working Sheets (2021 to 2022) to help develop payroll software if you're a PAYE software developer.

Updated : 2022-01-21T00:15:08Z