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 : 2026-02-06T15:52:45Z

Guidance: Approved offshore reporting funds

Find a list of offshore funds that have applied for and been approved as reporting funds.

Updated : 2026-02-06T15:09:31Z

International Manual

International tax issues including the principles of double taxation relief and an introduction to double taxation agreements

Updated : 2026-02-06T14:38:48Z

Check if a business is registered for money laundering supervision

Find out if a business has registered with HMRC under the money laundering regulations and report them if they have not.

Updated : 2026-02-06T11:51:04Z

COTAX Manual

All aspects of company taxation including appeals, enquiries, payments and penalties

Updated : 2026-02-06T10:53:19Z

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 : 2026-02-06T10:29:50Z

Late payment interest if you do not pay VAT or penalties on time

From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.

Updated : 2026-02-06T10:02:38Z

HMRC videos and webinars for Making Tax Digital for Income Tax

Learn more about Making Tax Digital for Income Tax if you're an agent, sole trader or landlord.

Updated : 2026-02-06T08:48:44Z

Employment Related Securities Manual

How securities - including shares and options over securities - are taxed and treated for National Insurance

Updated : 2026-02-06T00:00:00Z

Making an indirect export from Northern Ireland

Find out what to do when goods declared for export in Northern Ireland leave an EU country, or when goods declared in an EU country leave Northern Ireland, moving to Great Britain (England, Scotland or Wales) or a non-EU country.

Updated : 2026-02-05T16:39:13Z

Self Assessment Manual

This manual contains guidance and processes for Self Assessment (SA)

Updated : 2026-02-05T16:05:52Z

Tax Credits Manual

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

Updated : 2026-02-05T15:31:11Z

VAT Refunds Manual

Guidance on the handling of claims made by traders to correct errors that they have made in the conduct of their VAT affairs, which may lead to a refund of VAT

Updated : 2026-02-05T15:14:33Z

NATO form 302 and customs procedures for military movements in and out of the UK

Information about NATO form 302

Updated : 2026-02-05T14:48:49Z

Military Mobility

This Customs Technical Handbook provides comprehensive information for visiting military forces and the UK Ministry of Defence on the application of NATO Form 302 and the UK Armed Forces Declaration process.

Updated : 2026-02-05T14:48:49Z

UK armed forces declaration process and associated customs procedures for military freight movements into and out of the UK

Information about declaration process and associated customs procedures for military freight

Updated : 2026-02-05T14:48:49Z

Check if a text message you've received from HMRC is genuine

Check a list of recent text messages from HMRC to help you decide if a text you've received is a scam.

Updated : 2026-02-05T13:49:52Z

Changes and issues affecting the Corporation Tax online service

Check changes and issues that may affect how you file your Company Tax Return.

Updated : 2026-02-05T11:53:20Z