Submit your Alcohol Duty return

Use the online service to submit Alcohol Duty returns for alcoholic products, including beer, cider, spirits, wine, and other fermented products.

Updated : 2025-10-15T13:17:59Z

Senior Accounting Officer Guidance

Guidance on how a Senior Accounting Officer for all companies must deliver correct and complete tax returns

Updated : 2025-10-15T12:57:50Z

Statutory guidance: Pillar Two top-up taxes relevant territories and taxes (notice 2)

This notice makes additions to the lists of territories and taxes which have implemented Pillar Two rules and are specified for the purposes of Multinational Top-up Tax and Domestic Top-up Tax.

Updated : 2025-10-15T12:50:03Z

Form: Claim Guardian's Allowance

Use form BG1 to claim Guardian's Allowance if you're bringing up a child whose parents have died.

Updated : 2025-10-15T12:28:08Z

Apply for a manual release of certain plant, animal and food products

Use form SPS1 if the Border Trade Matching Service (BTMS) cannot process an automatic release of your sanitary and phytosanitary (SPS) goods on the Customs Declaration Service.

Updated : 2025-10-15T12:25:02Z

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 : 2025-10-15T11:39:45Z

Form: Apply for approval of tax relief for professional organisations

Apply to be included on the list of professional bodies and learned societies approved for tax relief (List 3).

Updated : 2025-10-15T09:12:55Z

Guidance: Employer Bulletin: October 2025

A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.

Updated : 2025-10-15T09:00:03Z

Research and Development tax relief for small and medium-sized enterprises

Find out about Corporation Tax relief you can claim for costs on R&D if you're a small and medium-sized enterprise with an accounting period that starts before 1 April 2024.

Updated : 2025-10-15T08:47:15Z

Check the recognised overseas pension schemes notification list

Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).

Updated : 2025-10-15T08:28:25Z

Guidance: Fraud Investigation Service: Code of Practice 8

This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.

Updated : 2025-10-15T08:14:58Z

Trusts, Settlements and Estates Manual

An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.

Updated : 2025-10-15T07:01:01Z

Rates and thresholds for employers 2022 to 2023

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

Updated : 2025-10-15T06:00:00Z

Rates and thresholds for employers 2023 to 2024

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

Updated : 2025-10-15T06:00:00Z

Rates and thresholds for employers 2025 to 2026

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

Updated : 2025-10-15T06:00:00Z

Rates and thresholds for employers 2024 to 2025

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

Updated : 2025-10-15T06:00:00Z

Tax Credits Manual

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

Updated : 2025-10-14T12:07:29Z

Trust Registration Service Manual

Trust Registration Service Manual

Updated : 2025-10-14T11:56:18Z