We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
List of stock exchanges recognised by HMRC under section 1005 Income Tax Act (ITA).
What happens when HMRC investigates your VAT affairs under the Civil Evasion Penalty Notice 730 procedure. For investigations started before 31 January 2012.
Find out about assessments, interest charges and penalties for incorrect returns and late payments and how to appeal.
This factsheet provides information about checks relating to Excise Duty.
Find out about Agents Strategy and the digital services HM Revenue and Customs are introducing for agents.
Find out when and how to pay your General Betting, Pool Betting or Remote Gaming Duty.
Forms P60 (2019 to 2020) for PAYE software developers.
Check the availability and any issues affecting the Confirm an applicant has done a tax check service.
This notice explains compliance checks for indirect tax matters if conduct involving dishonesty is suspected.
HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).
The Solicitor's Office Enforcement Section send out a copy of IR8 with every Winding-Up Petition which explains why they have issued the petition and what happens next.
Public access to Debt Management and Banking guidance used internally by HM Revenue and Customs (HMRC).
Find out how to use your Aggregates Levy account, what records you must keep and how long to keep them.
Guidance for voluntary and community sector organisations on how to apply for HMRC's funding grant for 2024 to 2027.
Find out when and how to pay the duty you owe on biofuels, other fuel substitutes and gas for use as fuel in a road vehicle.
This factsheet gives information about penalties HMRC may charge in relation to country-by-country reporting.
Guidance to support the anti-avoidance legislation in Finance Act 2014, National Insurance Contributions Act 2015, and Finance Act 2015.
Learn more about the support available for Alcohol Duty.
Use the Occasional Operator Scheme to report and pay Air Passenger Duty if you operate less than 12 flights a year.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).