Transparency data: HMRC: business appointment rules advice, January to March 2026

Summaries of advice given under the business appointment rules to applicants at SCS2 and SCS1 level and equivalents.

Updated : 2026-06-25T15:00:02Z

Promotional material: Help with the Apprenticeship Levy and Employment Allowance — connected entities — GfC10

Find out about common areas of error when reporting the Apprenticeship Levy or claiming Employment Allowance.

Updated : 2026-06-25T14:42:23Z

Guidance: Filing your Company Tax Return online

Find recognised commercial software suppliers and software you can use to file your Company Tax Return and any supplementary pages online.

Updated : 2026-06-25T13:19:12Z

Guidance: Report Pillar 2 top-up taxes: service availability and issues

Check the availability and any issues affecting the Report Pillar 2 top-up taxes service.

Updated : 2026-06-25T13:07:27Z

Guidance: Notification of Vehicle Arrivals (NOVA): service availability and issues

Check the availability and any issues affecting the Notification of Vehicle Arrivals (NOVA) online service.

Updated : 2026-06-25T13:03:31Z

Guidance: Tied Oils Enquiry Service: service availability and issues

Check the availability and any issues affecting the Tied Oils Enquiry Service online service.

Updated : 2026-06-25T13:00:02Z

Guidance: Rebated Oils Enquiry Services: service availability and issues

Check the availability and any issues affecting the Rebated Oils Enquiry Services online service.

Updated : 2026-06-25T12:47:35Z

VAT guide (VAT Notice 700)

The guide to VAT rules and procedures.

Updated : 2026-06-25T12:33:52Z

Business promotions (VAT Notice 700/7)

Find out how to account for VAT schemes on business gifts, samples and promotional schemes.

Updated : 2026-06-25T12:28:37Z

Form: Inheritance Tax: life assurance and annuities (IHT410)

Use the IHT410 with form IHT400 to give details about any life insurance policies, annuities or investment bonds that the deceased made regular monthly or lump sum payments on.

Updated : 2026-06-25T12:21:16Z

Guidance: Income Record Viewer for agents: service availability and issues

Check the availability and any issues affecting the Income Record Viewer for agents service.

Updated : 2026-06-25T12:17:11Z

Compliance Handbook

The aim of the Compliance Handbook is to help users understand and apply HMRC's penalties and compliance powers, as set out by legislation.

Updated : 2026-06-25T12:10:31Z

Investment Funds Manual

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

Updated : 2026-06-25T11:35:39Z

Guidance: Updates on VAT appeals

Check the list of VAT appeals that HMRC has lost, or partly lost, that could have implications for other businesses.

Updated : 2026-06-25T10:46:45Z

Notice: Notices made under Commission Delegated Regulation (EU) 2015/2446

Notices made under Commission Delegated Regulation (EU) 2015/2446 which has force of law.

Updated : 2026-06-25T10:32:09Z

Transfer a pension scheme member's savings

Moving an individual's pension fund from one scheme to another and guarding against pension liberation.

Updated : 2026-06-25T10:03:56Z

Guidance: Find out who has been granted a utility direction

Check who's been granted a Climate Change Levy (CCL) utility direction for gas and electricity, so you can decide whether to charge CCL.

Updated : 2026-06-25T09:58:22Z

Need tax help? Gen Zs wish they had learnt basics about tax

Summer jobseekers urged to use the HMRC app to demystify tax and money matters

Updated : 2026-06-25T09:39:56Z