Corporate Intangibles Research and Development Manual

Corporation Tax and the taxation of intangible assets, remediation of contaminated land, vaccines research relief and tax credits for research & development.

Updated : 2026-08-07T15:30:54Z

Official Statistics: Schedule of updates and announcements for HMRC's statistics

Publication plan for HMRC National and Official Statistics. Any changes to the schedule will be detailed in the announcements.

Updated : 2026-08-07T14:12:04Z

Transparency data: HMRC major projects: appointment letters for Senior Responsible Owners

HMRC appointment letters for Government Major Projects Portfolio (GMPP) and Departmental Major Projects (DMP) Senior Responsible Owners (SROs).

Updated : 2026-08-07T14:03:19Z

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 : 2026-08-07T13:50:16Z

Trust Registration Service Manual

Non-UK trusts that acquired UK property before 6 October 2020 are not currently able to register due to changes to the IT system. We will release an update in due course.The Trust Registration Service (TRS) is the Government's register of trusts; it is part of the Government's wider strategy to prevent money laundering and terrorist financing.

Updated : 2026-08-07T13:05:57Z

Official Statistics: Patent Box relief statistics: September 2026

Statistics on the number of companies elected into the UK Patent Box and its associated cost to the Exchequer

Updated : 2026-08-07T12:59:00Z

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 : 2026-08-07T11:40:27Z

HMRC email updates, videos and webinars for landlords

Learn more about paying tax and keeping records as a property landlord.

Updated : 2026-08-07T10:38:35Z

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 : 2026-08-07T10:03:33Z

The Tax Agent's Handbook

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

Updated : 2026-08-07T10:03:33Z

Claim back an import security deposit or guarantee

Use this service for Temporary Admission, inward processing or authorised use with an authorisation by declaration, or if proof of origin was not available at the time of import.

Updated : 2026-08-07T09:50:31Z

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 : 2026-08-07T09:36:33Z

Tax Credits Manual

How HM Revenue and Customs handles Child Tax Credit and Working Tax Credit cases

Updated : 2026-08-07T08:45:45Z

Data Element 2/3: Document and Other Reference Codes: Licence Types — Imports and Exports of the Customs Declaration Service (CDS)

Find a list of codes for the types of Government Department licences that can be declared for imports and exports in Data Element 2/3 (Appendix 5C).

Updated : 2026-08-07T07:55:07Z

Guidance: Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service (CDS)

Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).

Updated : 2026-08-07T07:30:53Z

Accredited official statistics: Corporation Tax Statistics 2026

Analyses of Corporation Tax receipts and liabilities.

Updated : 2026-08-06T15:47:31Z

Moving processed or repaired goods into free circulation or re-exporting them

Find out how to move your goods from inward processing into free circulation, another special procedure or re-export.

Updated : 2026-08-06T15:07:28Z

Declare your goods to authorised use and completing authorised use

Find out how to declare that your goods have been put to their authorised use, destroyed or re-exported.

Updated : 2026-08-06T14:39:52Z