Collection

HMRC leaflets, factsheets and booklets

This collection brings together leaflets, factsheets and booklets issued by HMRC.

• From: HM Revenue & Customs
• Published: 20 October 2014
• Last updated: 12 December 2016 — See all updates

Leaflets, factsheets and booklets are for guidance only and reflect HMRC’s position at the time of writing.

Compliance check factsheets

See the separate collection for HMRC compliance check factsheets.

Business series - general

• Winding-Up Petitions: Leaflet IR8
  • 14 November 2002
  • Guidance
• Supply chain due diligence principles
  • 13 May 2021
  • Guidance
• National Minimum Wage information for employers
  • 3 May 2024
  • Guidance

Child Benefit

• Ask us to reconsider a Child Benefit or Guardian's Allowance decision
  • 6 April 2021
  • Form
• Child Benefit notes for coming to or leaving the UK
  • 28 November 2023
  • Guidance

Closer working series (PAYE, NIC and VAT)

• Keeping records for your Tax Return: RK BK1
  • 1 February 2013
  • Guidance

Codes of Practice

• Specialist investigations for fraud and bespoke avoidance: Code of Practice 8
  • 23 February 2018
  • Guidance
• Anti Terrorism, Crime and Security Act 2001: Code Of Practice on the disclosure of information
  • 8 February 2002
  • Guidance

Construction industry

• Construction Industry Scheme: CIS 340
  • 10 June 2024
  • Guidance

Data Protection

• Data Protection - information charter
  • 14 January 2011
  • Guidance
• How HMRC shares data with the Office for National Statistics
  • 18 May 2021
  • Guidance
• HMRC appropriate policy document
  • 7 June 2019
  • Guidance
• Automatic Exchange of Information Privacy Notice
  • 31 December 2020
  • Guidance
• HMRC Office of the Data Protection Officer Privacy Notice
  • 9 April 2020
  • Guidance
• HMRC Privacy Notice
  • 9 October 2024
  • Guidance
• Transaction monitoring privacy notice
  • 19 October 2022
  • Guidance
• Voice Identification Privacy Notice
  • 27 July 2018
  • Guidance

International

• Residence, domicile and the remittance basis: RDR1
  • 25 April 2023
  • Guidance
• How Double Taxation Treaties affect non-UK residents with UK income
  • 18 May 2018
  • Guidance
• Social Security abroad: NI38
  • 27 March 2024
  • Guidance

Securities series

• Securities in respect of Aggregates Levy
  • 7 January 2013
  • Guidance
• Securities in respect of Climate Change Levy
  • 8 January 2013
  • Guidance
• Securities in respect of Construction Industry Scheme
  • 6 April 2019
  • Guidance
• Securities in respect of Corporation Tax
  • 6 April 2019
  • Guidance
• Securities in respect of Insurance Premium Tax
  • 7 January 2013
  • Guidance
• Securities in respect of Landfill Tax
  • 7 January 2013
  • Guidance
• Securities in respect of PAYE and National Insurance contributions
  • 24 February 2022
  • Guidance
• Securities in respect of releasing a VAT credit
  • 28 December 2012
  • Guidance
• Securities in respect of VAT at risk
  • 8 April 2020
  • Guidance

Share Incentive Plan

• Share Incentive Plans and your entitlement to benefits: IR177
  • 26 January 2011
  • Guidance

Tax credits

• Tax credits: if you think a decision is wrong (WTC/AP)
  • 6 April 2024
  • Form
• Tax credits disability helpsheet TC956
  • 12 October 2022
  • Guidance
• What happens if we've paid you too much in tax credits
  • 6 April 2024
  • Guidance
• Child Tax Credit and Working Tax Credit: leaflet WTC2
  • 6 April 2024
  • Guidance
• Working Tax Credit: help with the costs of childcare WTC5
  • 23 March 2023
  • Guidance
• Working Tax Credit: childcare element WTC5/CP
  • 6 April 2022
  • Guidance
• Child Tax Credit and Working Tax Credit: why overpayments happen WTC8
  • 6 April 2021
  • Guidance
• Tax credits examinations: leaflet WTC/FS2
  • 1 March 2024
  • Guidance
• Tax credits penalties – WTC7
  • 6 April 2021
  • Guidance
• Tax credits enquiry: leaflet WTC/FS1
  • 1 March 2024
  • Guidance
• Tax credits: leaving the UK
  • 6 April 2021
  • Guidance
• Tax credits: suspension of payments - WTC/FS9
  • 6 April 2021
  • Guidance
• Tax credits: formal request for information - WTC/FS3
  • 6 April 2021
  • Guidance
• Tax credits checks: leaflet WTC/FS10
  • 1 March 2024
  • Guidance

Taxpayer series - general

• Taxes and benefits information for lesbian, gay, bisexual and transgender customers: Leaflet Pride1
  • 1 September 2011
  • Guidance

VAT, Customs and Excise

• How to spot missing trader VAT fraud
  • 31 December 2020
  • Guidance
• Buying red diesel or rebated kerosene/paraffin for your own use
  • 27 September 2004
  • Guidance

Published 20 October 2014
Last updated 12 December 2016 + show all updates

1. 12 December 2016

   Factsheet added - Compliance checks: general anti-abuse rule and provisional counteraction notices - CC/FS34.

2. 27 October 2016

   New compliance checks factsheet about the serial tax avoidance legislation and the issue of warning notices.

3. 6 July 2016

   Factsheet added - Compliance checks: tax avoidance schemes - partnership follower notices - CC/FS25b.

4. 14 June 2016

   Factsheet added - Compliance checks: tax advantaged shares schemes – CC/FS1f.

5. 26 May 2016

   Compliance checks: penalties for tax avoidance schemes - CC/FS30a factsheet added to collection.

6. 30 November 2015

   Factsheet added - Compliance checks: penalties for contraventions of the Alcohol Wholesaler Registration Scheme - CC/FS27.

7. 20 July 2015

   'Compliance checks factsheets CC/FS26 updated.

8. 1 May 2015

   The compliance checks factsheets: third party information notices - CC/FS23 has been published.

9. 12 November 2014

   Updated version of CCFS 14 has been added to the collection

10. 7 November 2014

    Workers employment status: Factsheet ES/FS2 and Deciding if you are employed or self-employed: Factsheet ES/FS1 removed.

11. 20 October 2014

    First published.