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When and how to include overlap relief in your 2023 to 2024 tax return if you have transition profit.

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

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

Check the availability and any issues affecting the Self Assessment online service.

The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.

HMRC is reviewing the CG Manual to ensure it provides HMRC’s interpretation of relevant legislation where there is more than one reasonable view of how rules work.Where material in the CG Manual isn’t providing an interpretation, that material is being removed. Where appropriate, material will be reproduced elsewhere and linked from the CG Manual.

Supplementary guidance on how to check tax calculations or work out the trading profits of a business for Self Assessment tax return.

If you’re a member or a legal personal representative of a member of a local government pension scheme, check how the public service pensions remedy (known as McCloud) could affect you.

If you’re a member or a legal personal representative of a member of a judicial public service pension scheme, check how the public service pensions remedy (known as McCloud) could affect you.

Use this page to check which software works with Making Tax Digital for Income Tax.

Check the availability and any issues affecting the Corporation Tax online service.

Guidance about how to determine whether someone must, or may voluntarily, register for VAT; the entity to be registered; and changes to the details held on the VAT Register.

Use this list to see if a business holds Authorised Economic Operator status with HMRC.

How HM Revenue & Customs carries out tax enquiry work

Parents of 16 to 19 year olds can go online to extend their Child Benefit claim to guarantee payments in September.

Qualitative research with customs intermediaries and carriers in Great Britain.

Qualitative research with traders and intermediaries to understand their views on the impact of border checks.

The operational guidance chapters are under review as the relevant content is also published in the technical guidance chapters of this Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular content regularly, please emailhmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.The aim of the Compliance Handbook is to help users understand and apply HMRC's penalties and compliance powers, as set out by legislation.