Get your overlap relief figure

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

Updated : 2025-05-13T13:25:43Z

Customs Declaration Service: service availability and issues

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

Updated : 2025-05-13T13:19:00Z

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 : 2025-05-13T12:30:42Z

Guidance: Self Assessment: service availability and issues

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

Updated : 2025-05-13T11:53:32Z

Pensions Tax Manual

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

Updated : 2025-05-13T10:59:51Z

Capital Gains Manual

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.

Updated : 2025-05-13T10:38:55Z

Business Income Manual

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

Updated : 2025-05-13T10:36:35Z

Chapter 3 local government pension scheme guidance

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.

Updated : 2025-05-13T10:32:02Z

Chapter 2 judicial pension scheme guidance

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.

Updated : 2025-05-13T10:31:54Z

Find software that works with Making Tax Digital for Income Tax

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

Updated : 2025-05-13T10:09:00Z

Guidance: Corporation Tax: service availability and issues

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

Updated : 2025-05-13T10:04:50Z

VAT Registration

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.

Updated : 2025-05-13T09:57:48Z

Guidance: Check if a business holds Authorised Economic Operator status

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

Updated : 2025-05-13T09:57:04Z

Enquiry Manual

How HM Revenue & Customs carries out tax enquiry work

Updated : 2025-05-13T09:07:10Z

Parents of teens reminded to extend Child Benefit claim online

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

Updated : 2025-05-13T09:03:31Z

Research: Exploring changes to safety and security declaration requirements

Qualitative research with customs intermediaries and carriers in Great Britain.

Updated : 2025-05-13T08:30:01Z

Research: Research exploring the impact of border checks

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

Updated : 2025-05-13T08:30:01Z

Compliance Handbook

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.

Updated : 2025-05-13T08:07:17Z