Policy paper: HMRC issue briefing: tax fraud warning for employment agencies and employers

This briefing explains new fraudulent models which are being marketed to employers and recruitment agencies offering ‘cheaper’ payroll services involving tax credits to reduce liabilities for employers.

Updated : 2025-11-14T09:30:05Z

Guidance: Lifetime ISA: service availability and issues

Check the availability and any issues affecting the Lifetime ISA manager application service.

Updated : 2025-11-14T09:24:21Z

Claim a refund of Construction Industry Scheme deductions if you're a limited company or an agent

Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.

Updated : 2025-11-14T08:38:09Z

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 : 2025-11-14T07:51:01Z

Guidance: Transit newsletters — HMRC updates

Check for the latest updates about moving goods using transit and the New Computerised Transit System (NCTS).

Updated : 2025-11-13T15:46:11Z

Claim a refund if you've paid tax on your savings and investments

If Income Tax has been deducted from your savings and investments, get a refund using form R40.

Updated : 2025-11-13T15:41:41Z

International Manual

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

Updated : 2025-11-13T13:19:52Z

Get customs data for import and export declarations

Request reports based on your Customs Declaration Service import and export data.

Updated : 2025-11-13T13:00:03Z

Guidance: Customs data report descriptions

Find out what data is in each type of Customs Declaration Service data report, and what each data field means.

Updated : 2025-11-13T13:00:03Z

Accessing HMRC online services using GOV.UK One Login

Find out how GOV.UK One Login will apply to you and when you can expect to start using it.

Updated : 2025-11-13T12:36:30Z

Report a problem using the Customs Declaration Service

Find out what to do if you experience a problem whilst submitting a declaration using the Customs Declaration Service.

Updated : 2025-11-13T11:12:14Z

Trusts, Settlements and Estates Manual

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

Updated : 2025-11-13T10:42:07Z

Corporate report: HMRC performance update: July to September 2025

Details of HMRC's performance against the department's strategic objectives for July, August, September and quarter 2 of financial year 2025 to 2026.

Updated : 2025-11-13T10:40:05Z

Corporate report: Named tax avoidance schemes, promoters, enablers and suppliers

Information about tax avoidance schemes, promoters, enablers and suppliers of these schemes.

Updated : 2025-11-13T09:45:05Z

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 : 2025-11-13T09:30:13Z

Accredited official statistics: UK overseas trade in goods statistics: September 2025

This publication provides details of the overseas trade in goods statistics (OTS) of the UK. They are a comprehensive dataset covering the UK's trade in goods at country and product level. They provide both aggregated and detailed data for over 9,000 commodities and more than 200 partner countries.

Updated : 2025-11-13T09:30:09Z

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 : 2025-11-13T08:06:24Z

UK overseas trade in goods statistics September 2025: import and export data

EU and non-EU import and export data for September 2025.

Updated : 2025-11-13T00:00:00Z