HM Revenue & Customs

Annual statistics on historical receipts and liabilities for all Insurance Premium Tax (IPT) rates administered by HM Revenue and Customs.

Bi-annual statistics on receipts and clearances of each oil type and duty rates in place in the UK as administered by HM Revenue and Customs.

This series looks at monthly property transactions completed in the UK with value of £40,000 or above.

This notice gives guidance on Insurance Premium Tax (IPT), what it is, who it applies to and how to pay it.

This guidance will help you work out if you need to tell HMRC that you use or promote a tax avoidance scheme.

Annexes to be used alongside HMRC guidance on the Non-Statutory Clearance Service.

Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.

Check the availability and any issues affecting the Report Pillar 2 top-up taxes service.

Replacement of an eighth-floor structure and extension. Use of part basement, ground and nine upper floors as student accommodation (Sui Generis) and two retail units (Class E) at ground level and external alterations.

Find the 2026 valuation scales that the Valuation Office uses to value different parts of business properties depending on it's floor level and how it's used.

HMRC statistics on personal pensions, the estimated cost of pension tax relief, the annual and lifetime allowances, and taxable flexible payments from pensions.

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

This release contains information about people claiming non-domiciled status in the UK through their Self Assessment tax returns.

Reports on departmental spending over £25,000.

This brief explains the changes made to the items covered by the VAT Capital Goods Scheme.

Find guidance about the reports that intermediaries need to send to HMRC where they do not operate Pay As You Earn.

Check this list of professional bodies to see if you can claim tax relief on your fees or subscriptions.

Newsletter 183, published by HMRC in July 2026 to update stakeholders on the latest news for pension schemes.

HM Revenue and Customs (HMRC) has concluded a compound settlement with a UK exporter.

How long HM Revenue and Customs (HMRC) takes to pay invoices.

Spending by electronic purchasing card solution (ePCS) over £500.

The information in this report refers to published Accredited Official Statistics tables for Private Pension tables 2, 6, 7 and 9.

Statistics and statistical tables relating to Inheritance Tax. These data are provided for the year in which the wealth transfer took place.

Find out the completion rules and instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for Imports.

This page sets out how HMRC will approach the central filing and exchange of the initial Pillar 2 GloBE Information Returns (GIRs).

This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS).

Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).

Check the availability and any issues affecting the Rebated Oils Enquiry Services online service.

Find out additional instructions for specific data elements that may be used with each 3-digit Additional Procedure Code.

HMRC's newsletter for software developers for Making Tax Digital for Income Tax.

Find out the completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Imports.

Check the availability and any issues affecting the Tied Oils Enquiry Service online service.

An update on the progress made on HMRC’s Transformation Roadmap.

HM Revenue and Customs (HMRC) has concluded compound settlements with two UK exporter.

This brief explains a temporary reduced rate of VAT for children's meals, tickets and family attractions that applies from 25 June 2026 to 1 September 2026.

Reports on departmental staff numbers and costs.

Details of HMRC officials' meetings with tobacco stakeholders.

Demolition of existing buildings and construction of seven dwellings with associated parking.

This newsletter is published by HMRC’s Pension Schemes Services to update stakeholders on the latest news on the public service pensions remedy.

Find statutory market values for disposal of category 1 oil from a UK field, which has not been sold at arm's length.

Check the availability and any issues affecting the Register to complete origin declarations under the UK-India Free Trade Agreement service.

Notices made under Part 4 of the Finance Act 2026, The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 and The Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026, which have the force of law.

Find codes for the additions or deductions to the item price or amount being declared in the Customs Declaration Service (Appendix 10).

Find details of the relevant foreign airport zones, percentages of air freight costs to be included in the customs value, and the airport codes to be declared in Data Element 5/21 as the place (airport) of loading (Appendix 15A and Appendix 15B).

This measure is about the changes to the reporting of certain benefits in kind from April 2027.

Find package type codes for Data Element 6/9 (Appendix 18).

Find the UK’s most favoured nation tariff rates as referenced in The Customs Tariff (Establishment) (EU Exit) Regulations 2020.

Use the Self Assessment helpsheet (HS325) to work out your other taxable income and include this in your tax return.

Find the alcohol and tobacco warehouse declaration (ATWD) technical specifications for software developers.

Find software suppliers for tax returns, supplementary pages and attachments.

Notices made which have the force of law under the Taxation (Cross-border Trade) Act 2018.

Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements

Demolition of existing commercial units and construction of a two-storey residential development with roof space to provide 14 residential units and ancillary works.

Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.

This factsheet tells you about the Human Rights Act and penalties for an incorrect declaration relating to privileged material.

Summary of HM Revenue and Customs' tax receipts, National Insurance contributions (NICs), and expenditure for the UK.

Get step by step help to run your payroll and change payroll details using Basic PAYE Tools.

Monthly estimates of payrolled employees and their pay from HM Revenue and Customs’ (HMRC’s) Pay As You Earn (PAYE) Real Time Information (RTI) data. This is a joint release between HMRC and the Office for National Statistics (ONS).

We welcome views on this technical consultation to improve the quality and consistency of data HMRC receives on interest income and card sales.

Check the availability and any issues affecting the Child Benefit online service.

This factsheet tells you about penalties for inaccuracies in a return or other document.

Use the template to send details of payments of interest, dividends, bonuses or other sums.

This bulletin tells you about new guidance to help insolvency practitioners in their dealings with HMRC in members’ voluntary liquidations.

This brief provides an update on the VAT treatment of past and present supplies of registered locum doctors.

HMRC appointment letters and briefing pack for Government Major Projects Portfolio (GMPP) Senior Responsible Owners (SROs).

This brief provides an update on the VAT treatment of the supply of temporary medical staff (locum doctors).

Additional June 2026 newsletter to update stakeholders on the latest news for tax-free savings.

How to register a charity for tax, charities' tax obligations, and the reliefs and exemptions available.

Check which sports clubs are registered with HMRC as community amateur sports clubs.

Find recognised suppliers and software to file charity repayment claims online.

Details relating to Condition 1 (Landscaping) planning accompanied by a 'Bat Survey' (Condition 5) and 'Biodiversity Net Gain Assessment' (Condition 6).

This technical consultation seeks views on draft regulations to update some definitions used in the Bank Levy legislation.

A technical consultation on draft legislation to set the annual Cash ISA subscription limit for investors below the age of 65 at £12,000 from 6th April 2027.

This is a policy summary for the carbon border adjustment mechanism.

This factsheet gives information about whether you may be jointly and severally liable for the relevant tax liability of a company that has been charged penalties for facilitating avoidance or evasion.

Find out whether Carbon Border Adjustment Mechanism (CBAM) goods imported into the UK from the aluminium, cement, fertiliser, hydrogen, iron and steel sectors are in scope of the CBAM tax.

Check the availability and any issues affecting the VAT GIANT online service.

EU and non-EU import and export data for May 2026.

Summary Business Case for the ETMP Regeneration Programme.

Check this list of approved payers for non-UK resident entertainers and find out if you need to deduct withholding tax.

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 approximately 200 partner countries.

Get guidance from HMRC if you're a tax agent or an adviser.

We are seeking views on how we can simplify the taxation of offshore investment income to help taxpayers and to improve the efficiency of HMRC’s compliance work.

Our response to the report by His Majesty's Inspectorate of Constabulary and Fire and Rescue Services into preventing and managing insider risk.

HM Revenue and Customs (HMRC) statistics relating to Income Tax personal allowances and reliefs.

HM Revenue and Customs (HMRC) rates of Income Tax statistics.

HM Revenue and Customs (HMRC) statistics relating to the main features of National Insurance contributions.

Number of individual Income Tax payers by marginal rate, sex and age, covering the period from tax year 1990 to 1991 to tax year 2026 to 2027.

Number of individual Income Tax payers by marginal rate, age, sex, and country and Government Office Region, covering the period 1999 to 2000 to 2026 to 2027.

Shares of total income (before and after tax) and Income Tax for percentile groups, covering the period from tax year 1999 to 2000 to tax year 2026 to 2027.

Income Tax liabilities by income range covering the period from tax year 2023 to 2024 to tax year 2026 to 2027.

Income Tax liabilities by income source and tax band covering the period from tax year 2023 to 2024 to tax year 2026 to 2027.

Statistics for Income Tax liabilities by income range covering the period 1999 to 2000 to 2022 to 2023.

Income Tax liabilities by income source and tax band for tax year 1999 to 2000 to tax year 2022 to 2023.

Fill in form VO BR26 if the Valuation Office Agency (VOA) has asked you to confirm information about a self-catering holiday let in Wales.

Find out about the tariff suspensions that apply from the end of the transition period.

These statistics are based on HMRC’s annual Survey of Personal Incomes, a representative sample of individuals in HMRC’s PAYE, Self Assessment and repayment claims administrative systems.

This Data Element Completion Guide relates to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for export purposes only.

These statistics provide information about the company cars provided as benefits in kind to employees by employers.

Quality report for statistics relating to Income Tax statistics and distributions.

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

Check the availability and any issues affecting the disclose cross-border tax arrangements service.

Find out how to calculate gains on foreign life insurance policies and make entries on your tax return.

Check the availability and any issues affecting the digital platform reporting service.

Use this list to see if a business holds Authorised Economic Operator status with HMRC.

Screening Equality Impact Assessment for High Income Child Benefit Charge (HICBC) Prepopulation of Self-assessment with Child Benefit Data.

Check the availability and any issues affecting the country-by-country service.

We welcome views on simplification of the process to obtain treaty relief in relation to withholding tax obligations when making payments of interest overseas.

We welcome views on proposals to align the recovery of National Insurance contributions with Income Tax and simplify the framework.

We welcome views on our proposals to modernise the 1.5% higher rate charge on Stamp Taxes on Shares, which encompasses Stamp Duty and Stamp Duty Reserve Tax.

This measure is about the removal of the requirement to submit a notification of a grant of Enterprise Management Incentives (EMI) options.

The measure is about the Securities Transfer Tax that will apply on the transfer of securities and replace Stamp Duty and Stamp Duty Reserve Tax.

This measure implements the introduction of Electric Vehicle Excise Duty (eVED).

This measure introduces new VAT accounting rules for supplies made under a statutory Deposit Return Scheme (DRS).

This measure is about changes to the Soft Drinks Industry Levy sugar content threshold and removal of exemptions for milk-based and milk substitute drinks from 1 January 2028.

This measure allows defined benefit pension schemes to make authorised surplus payments to members.

This measure deducts Income Tax at source on rewards paid under the Strengthened Reward Scheme and publishes draft legislation on this withholding mechanism.

This measure is about the treatment of certain disposals involving cryptoasset loans and liquidity pools for Capital Gains Tax.

This measure reforms HMRC’s powers to require information and carry out inspections for tax checks, plus updates definitions about computer records.

This measure is about a new tax on oil and gas companies that will apply in times of high prices.

Publication plan for HMRC National and Official Statistics. Any changes to the schedule will be detailed in the announcements.

This measure is about changes to the publishing details of deliberate defaulters policy.

The measure introduces a modern, fair and effective Individual Savings Account (ISA) compliance framework that supports digital reporting and makes sure the ISA system operates as intended.

This measure is about the UK implementation of the Side-by-Side package and amendments being made to Multinational Top-up Tax and Domestic Top-up Tax.

This measure reforms the taxation of foreign permanent establishments, making the elective exemption regime that applies to their profits and losses mandatory for Corporation Tax.

The measure confirms that from April 2027, the higher rate of Air Passenger Duty will apply to aircraft of 5.7 tonnes or more that are used as a private or business jet.

This measure gives search and rescue charities an exemption from Vehicle Excise Duty (VED) on eligible vehicles.

This measure introduces draft legislation on new requirements to correct inaccuracies in returns and documents provided to HMRC.

This measure will remove the Landfill Tax exemption for materials added to dredged material as stabilisers before disposal.

This measure is about the new late submission and late payment penalties, known as penalty reform, being introduced to monthly producer returns.

This measure is about changes to Stamp Duty Land Tax (SDLT) for purchases made by Local Government Pension Scheme pooled investment vehicles.

Find out about the force of law notice for the Carbon Border Adjustment Mechanism and reference document.

This measure addresses the rights in relation to exploration and exploitation activities in the UK continental shelf.

This measure is about reforms to the Cultural Gift Scheme allowing joint owners to claim relief and providing greater flexibility in tax credit allocation.

This measure will treat eligible stablecoins more like money for tax purposes.

This appendix contains the specific completion rules instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for exports.

Impacting definitions and the Exchequer Secretary to the Treasury's declaration for tax information and impact notes.

Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for an external temporary storage facility (ETSF) (Appendix 16F).

This measure will remove the £135 duty relief and introduce new customs arrangements for low value imports.

Find codes to use in the Customs Declaration Service (Appendix 13).

Find the currency codes to be used with Data Element (DE) 4/10 of the Customs Declaration Service (Appendix 11).

Check the availability and any issues affecting the Register for Plastic Packaging Tax service.

Find recognised commercial software suppliers and software you can use to file your Company Tax Return and any supplementary pages online.

Check the availability and any issues affecting the Report and pay Capital Gains Tax on UK property service.

Check the availability and any issues affecting the agent services account.

Check the availability and any issues affecting the trusts and estates registration service.

Annual release of statistics relating to Income Tax from Welsh taxpayers' NSND Income Tax. Also includes comparable figures for those in the rest of the UK.

This report describes the main findings from the department's 2025 Agents, Small and Mid-Sized Businesses Customer Survey.

This report describes the main findings from the department's 2025 Individuals Customer Experience and Perceptions Survey.

Evaluation of a Microsoft Copilot pilot in HM Revenue and Customs.

HMRC's annual report and accounts for the year ended 31 March 2026.

Check the availability and any issues affecting the VAT payment plan service.

HMRC statistics relating to VAT gap estimates.

Research into Large Business’ experiences of dealing with HMRC, their views on administration of tax policy and wider influences on their attitudes to tax.

This factsheet gives information about when you may be jointly and severally liable for the relevant tax liability of a company because you’ve been connected to companies which have become insolvent with amounts due to HMRC.

Check the availability and any issues affecting the Employers PAYE payment plan service.

Reporting the Valuation Office Agency’s activities in the period April 2025 to March 2026.

Supplementary technical notes published with HMRC's 2025 to 2026 annual report and accounts.

Check the availability and any issues affecting the Intrastat (IS2) online service.

Check the availability and any issues affecting the Self Assessment payment plan service.

Check the availability and any issues affecting Alcohol and Tobacco Warehousing Declarations (ATWD).

Check the availability and any issues affecting the Alcohol Wholesaler Registration Scheme (AWRS).

How HMRC complied with its duties under the Equality Act 2010 in the tax year 2025 to 2026.

This report describes the main findings from the department's 2023 customer surveys with Individuals, Small Businesses and Agents.

Check the availability and any issues affecting the Simple Assessment payment plan service.

Find out why you need to prepare for 1 April 2026 if you manufacture, import or store vaping products in the UK.

Qualitative research exploring customers’ views on receiving digital communications from HM Revenue and Customs (HMRC).

This report describes the main findings from the department's 2021 customer survey.

Annual release of statistics relating to Income Tax from Scottish taxpayers' NSND Income Tax. Also includes comparable figures for those in the rest of the UK.

Details of HMRC's performance against the department's strategic objectives for quarter 4 of financial year 2025 to 2026.

Check the availability and any issues affecting the Shared Workspace online service.

This report describes the main findings from the department's 2022 customer survey.

Qualitative research exploring customers’ views on the government’s vision for a more efficient, modernised and automated tax and customs system.

Check the availability and any issues affecting the Soft Drinks Industry Levy online service.

Check the availability and any issues affecting the Fulfilment House Due Diligence Scheme online service.

Check the availability and any issues affecting the One Stop Shop (OSS) Union scheme online service.

Check the availability and any issues affecting the Employer PAYE service.

Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018 which have the force of law.

Check the availability and any issues affecting the Economic Crime Levy services.

Information about the Datalab, which allows approved researchers from contracted institutions to access pseudonymised data in an on-site secure environment.

Check the availability and any issues affecting the VAT online service.

Check the availability and any issues affecting the PAYE online service.

Check the availability and any issues affecting the VAT Import One Stop Shop (IOSS) Scheme online service.

Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.

This tax information and impact note is for VAT registered businesses that incur VAT on capital expenditure.

Check the availability and any issues affecting the online services for pension schemes.

Check the availability and any issues affecting the E-PAYE for agents online service.

Get information on the outputs of the tobacco strategy, case studies, criminal investigations, civil penalties and high profile multi-agency events.

Directions for a companies or agents filing returns or making a payments for Income and Corporation Tax.

Check the availability and any issues affecting the Anti-Money Laundering online service.

Check the availability and any issues affecting the Charities online service.

Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.

This factsheet gives information about whether you may be jointly and severally liable for the Income Tax liability of a company that has received coronavirus (COVID-19) support payments from one of the HMRC administered schemes.

Check the availability and any issues affecting employment intermediaries.

Find out information on the new social security agreement between the UK and India.

A special edition of HMRC's monthly Agent Update, in preparation of sending your client's first quarterly update.

Find out which countries have reciprocal social security agreements with the UK for National Insurance and benefit entitlement.

Find out about detailed Pay As You Earn (PAYE) and National Insurance contributions for current and previous years if you're an employer.

Find out about paying National Insurance contributions to the UK and getting benefits when abroad.

Check the availability and any issues affecting Annual Tax on Enveloped Dwellings (ATED) online service.

Screening Equality Impact Assessment for European Union Economic Operator Registration and Identification (EORI) and Goods vehicle movement service.

The Reference Document for The Customs (Northern Ireland) (EU Exit) Regulations 2020 sets out the necessary steps businesses who import goods into Northern Ireland will need to take.

Notices made under The Customs (Export) (EU Exit) Regulations 2019 which have force of law.

This Appendix contains the specific completion rules instructions for each 3-digit Export Additional Procedure Code that can be used in Data Element 1/11 for Customs Clearance Requests (CCR).

Find a list of codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for internal temporary storage facilities (Appendix 16D).

Check for workarounds to the declaration completion instructions for Customs Declaration Service known errors if you’re submitting a customs clearance request or customs declaration.

This Appendix contains the specific completion rules instructions for each 3-digit Import Additional Procedure Code that can be used in Data Element (DE) 1/11 for Customs Clearance Requests (CCR) C21i.

Local reference rent (LRR) levels by number of rooms and broad rental market areas (BRMA) for residential properties in England in June 2026.

Statistics on the tax-advantaged Employee Share Schemes.

Check if the business that stores your goods in the UK is registered with the Fulfilment House Due Diligence Scheme if you’re a trader based outside of the UK.

Find information about tax and National Insurance contributions for MPs and ministers.

This measure introduces the tax treatment for payments made under the Horizon Family Members Redress Scheme.

Find ISA managers approved by HMRC from October 2014.

This is the annual update of UK charity tax relief statistics, including reliefs for charities and their donors.

Householder application for single storey front extension to form a porch and part two storey, part first floor side and part two storey, part single storey rear extension (part retrospective).

Decision on erection of one replacement dwelling (part retrospective).

This notice gives guidance on how to submit returns for Pillar 2 top-up taxes in the UK.

This guide provides detailed completion instructions for data elements when making a written export declaration to the Customs Declaration Service (CDS).

This service level agreement between HMRC and the Welsh Government sets out the requirements and performance measures for the operation of Welsh rates of Income Tax.

Notices made under the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 which have the force of law.

An estimate of the take-up of the Employment Allowance in the 2025 to 2026 tax year, from HMRC's Real Time Information and Enterprise Tax Management Platform.

This service level agreement between HMRC and the Scottish Government sets out the requirements and performance measures for Scottish Income Tax.

Check the documents that detail product specific tariff-rate quotas, including the individual product volumes and rates, and also list of eligible goods and their authorised uses.

List of eligible goods and their authorised uses.

These Data Element Completion instructions relate to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for import purposes only.

Spending by electronic purchasing card solution (ePCS) over £500.

HMRC's newsletter for software developers for Making Tax Digital for Income Tax.

Check the availability and any issues affecting the Transfer files securely with HMRC service.

Reports on departmental spending over £25,000.

Notice made under the Customs (Tariff Quotas) (EU Exit) Regulations 2020 which has force of law.

Find the documents for details of the conditions in which a 'good' may be eligible for a relief from the standard tariff rate.

Tax treaties and related documents between the UK and Sweden.

A list of all Special Category (SCat) codes for each type of non-domestic property.

HM Revenue and Customs (HMRC) names firm after receiving breach settlement related to Russia sanctions.

Check the availability and any issues affecting the Income Record Viewer for agents service.

Decision on change of use from barn to a dwellinghouse and associated works (retrospective).

Supporting tables for UK trade asymmetries figures between the years of 2022 to 2024.

This release is an asymmetry study covering trade in goods between the UK and its EU and non-EU partners by value (UK imports and UK exports) for the calendar years 2022 to 2024.

Decision on conversion of existing facilities building to a one bedroom holiday let and replacement of three buildings with one and two-bedroom holiday lets.

The current list of people found liable to a penalty for failing to correct their offshore tax non-compliance during the required period.

Newsletter 182, published by HMRC in June 2026 to update stakeholders on the latest news for pension schemes.

Check who's been granted a Climate Change Levy (CCL) utility direction for gas and electricity, so you can decide whether to charge CCL.

Notices made under Commission Delegated Regulation (EU) 2015/2446 which has force of law.

Data on senior officials’ (SCS2+) business expenses, hospitality, and meetings with external individuals and organisations.

Check the list of VAT appeals that HMRC has lost, or partly lost, that could have implications for other businesses.

A list of people penalised for their involvement in transactions connected with VAT fraud.

Ask for a refund or reallocation of charges paid relating to returns and reports submitted using the Pension Schemes Online or managing pension schemes services.

Check the availability and any issues affecting the Notification of Vehicle Arrivals (NOVA) online service.

The current list of people who deliberately got their tax affairs wrong.

Summaries of advice given under the business appointment rules to applicants at SCS2 and SCS1 level and equivalents.

National Insurance guidance for software developers working with payroll software.

Use this template to send your IBO-01 return to HMRC if you receive a statutory notice for income belonging to others.

This factsheet will tell you about choosing to contact us by email, including the risks, and opting out of using email.

HMRC is seeking views on proposed software standards to prevent electronic sales suppression and help ensure businesses report sales accurately.

A proposal to extend current online marketplace VAT liability rules to sales on OMPs by UK based businesses, when their goods are in the UK at the point of sale.

A consultation seeking views on proposals to extend existing powers to enforce lower value tax debts through directly deducted monthly instalments.

This consultation seeks views on proposals to update the distributions framework.

Consultation on introducing a new criminal offence for making reckless untrue statements or declarations in direct tax.

The Government is seeking views on requiring VAT and PAYE payments to be made by Direct Debit.

This consultation seeks views on new mandatory registration for customs intermediaries who submit customs declarations on behalf of traders.

This consultation seeks views on implementing more timely payment in Income Tax Self Assessment (ITSA), following the government’s announcement at Budget 2025.

Consultation on introducing a new VAT zero rate for land intended for the construction of social housing across the UK.

Check the availability and any issues affecting the Childcare service.

This factsheet tells you about corresponding with HMRC electronically using email or Dropbox, including the risks involved.

Check the availability and any issues affecting the Making Tax Digital for Income Tax service.

HM Revenue and Customs (HMRC) statistics and methodological annexes relating to measuring tax gaps.

HM Revenue and Customs (HMRC) tables relating to measuring tax gaps.

Quality report for statistics relating to measuring tax gaps.

This collection brings together factsheets on measures announced at Fiscal Events 2026, including planned reforms and consultations across the tax system.

Check the availability and any issues affecting the excise movement and control system (EMCS) online service.

This tax information and impact note is about reforms to UK law relating to Capital Gains Tax relief for gifts of business assets.

A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.

Look up Customs Declaration Service error codes.

Directions for employees who need to notify HMRC of deductible job expenses and claim Income Tax relief on them.

Special Directions made under section 30 of the Customs and Excise Management Act 1979 which have force of law under Customs Regulations.

Check the availability and any issues affecting the Import Control System 2 (ICS2) service.

HM Revenue and Customs' record of those who have pre-release access to Official Statistics.

Guidance for Child Trust Fund (CTF) providers on how to operate a Child Trust Fund scheme.

This tax information and impact note explains a temporary reduced rate of VAT for children's meals, tickets and family attractions.

Check the availability and any issues affecting the Make and manage an export declaration online service.

Monthly estimates of payrolled employees and their pay from HM Revenue and Customs’ (HMRC’s) Pay As You Earn (PAYE) Real Time Information (RTI) data. This is a joint release between HMRC and the Office for National Statistics (ONS).

Reports on departmental staff numbers and costs.

Find the UK's preferential tariffs and Rules of Origin for the agreements contained within the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.

Get guidance from HMRC if you're a tax agent or an adviser.

Find out about the Transfer Pricing and Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.

This measure is about increasing Approved Mileage Allowance Payments (AMAPs) and self employed simplified mileage rates.

This measure details a change to the rate of the Electricity Generator Levy.

Tax treaties and related documents between the UK and South Africa.

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

This measure is about the 12 month Vehicle Excise Duty (VED) reduction for certain heavy goods vehicles (HGVs).

Technical consultation on the requirement for in-scope multinationals to report certain information about cross-border related party transactions to HMRC.

Find a list of the codes which may be used to identify the location where goods may be examined for regulated aerodromes (Appendix 16B).

Check the availability and any issues affecting this service.

Find tax type codes (DE 4/3) which may be declared for goods liable to excise duty, their associated excise duty rates and guidance on how to determine the tax types that apply to goods liable to excise duty.

Details of fuel duty payable on light oils, heavy oils, biofuels and road fuel gases.

EU and non-EU import and export data for April 2026.

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.

Find out about the Statutory Residence Test (SRT) and how it may apply to your circumstances.

Find the 4-digit to 3-digit procedure to additional procedure code correlation matrix for making import declarations on the Customs Declaration Service (CDS).

Aggregated quarterly RTS ITL1 data reported by trade values and business counts. The data are broken down by EU and non-EU countries. This includes a further breakdown of SITC sections and country groupings.

This spreadsheet provides supplementary data to that in the release of the UK regional trade in goods statistics from HM Revenue & Customs.

Find out about the checks we carry out to make sure you're paying your workers at least the National Minimum Wage.

This Appendix contains the index list of Procedure Codes for Data Element 1/10 for CDS Inventory Imports Customs Clearance Requests (CCRs).

Find the DE 1/10 to DE 1/11 correlation table for making inventory export declarations on the Customs Declaration Service (CDS).

This Appendix contains the index list of Procedure Codes for Data Element 1/10 for CDS Inventory Exports Customs Clearance Requests (CCRs).

Find the DE 1/10 to DE 1/11 correlation table for making inventory import declarations on the Customs Declaration Service (CDS).

Use this guide as a supplement when using the CDS Declaration Instructions to import and export goods to and from Great Britain (England, Scotland and Wales) after the end of the transition period.

Forums that facilitate HMRC's engagement with stakeholders.

This quarterly release is a disaggregation of the UK overseas trade in goods statistics with further breakdown to nine English Government Regions, Scotland, Wales and Northern Ireland.

This briefing explains how HMRC recovers tax debt by requiring banks and building societies to pay us directly from the customer’s accounts where they refuse to pay, subject to strict safeguards.

Consultation on a new measure to mitigate double taxation for individuals investing in certain overseas entities (including US Limited Liability Companies (LLCs). 

​​Memorandum of Understanding for access to HMRC information to assist House of Lords Appointments Commission in its vetting duties for appointments to the House of Lords​.

Tax treaties and related documents between the UK and New Zealand.

Check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest.

Reserved matters pursuant to outline permission granted by appeal (access, appearance, landscaping, layout, scale) to erect up to 55 residential dwellings.

Memorandum of Understanding for access to HMRC information to the Northern Ireland Judicial Appointments Commission to support the appointment of judicial roles.

Memorandum of Understanding for access to HMRC information to assist the honours committees in making ​recommendations​​​​​ about awarding honours to individuals.

Check the availability and any issues affecting the Help to Save service.

The legal basis for the information sharing arrangement between HMRC and the Ministry of Defence to help protect the integrity of the honours system.

Memorandum of Understanding for access to HMRC information to assist honours committees in making ​recommendations​​​​​ about awarding honours to individuals.

Alterations to dwellinghouse, attached annexe and landscaping; erection of outbuilding for letting rooms, bicycle and domestic storage; and a proposed plant room.

Memorandum of Understanding for access to HMRC information to assist the King’s Award for Enterprise Committees to make recommendations about awards to United Kingdom companies. ​

Memorandum of Understanding for access to HMRC information to support the appointment of judicial roles.

Construction of a residential building comprising three self-contained residential flats (Use Class C3), refuse storage, cycle parking and associated works.

This tax information and impact note is about some changes to the requirements for port operators and to customs rules which apply to goods that are imported and exported in certain circumstances.

This technical consultation seeks comments on draft secondary legislation amending Finance Act 2004 for calculating pension input amounts for annual allowance purposes following guaranteed minimum pension conversion.

Find a list of the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for Authorised Consignee Temporary Storage (Appendix 16N).

Guidance for voluntary and community sector organisations on how to apply for HMRC's funding grant for 2027 to 2030.

Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for maritime ports and wharves (Appendix 16C).

Information for people applying for, or thinking of applying for, roles at HM Revenue and Customs.

The framework sets out HMRC's evaluation approach and how it fits with wider government best practice.

June 2026 newsletter to update stakeholders on the latest news for tax-free savings.

Details of any paid, or otherwise remunerated, outside employment held by members of the Senior Civil Service (SCS).

This information explains the Customs Intermediaries Standard and how it supports their vital role in the UK border and trade system.

Use this list to check if there is a registered landfill site operator near you.

Facts, figures and information on tax avoidance loan schemes and the loan charge.

Find out about HMRC's data protection policy and procedures.

Find the Customs Office Codes for use with the Customs Declaration Service (Appendix 14).

Local reference rent (LRR) levels by number of rooms and broad rental market areas (BRMA) for residential properties in England in May 2026.

Reports on departmental spending over £25,000.

HMRC's newsletter for software developers for Making Tax Digital for Income Tax.

HM Revenue and Customs statistics related to the number of taxpayers and registered traders.

Quality report for statistics related to numbers of taxpayers and registered traders.

A quality report on the Alcohol Bulletin which contains quarterly statistics from the 4 different alcohol duty regimes administered by HM Revenue and Customs.

Treatment of investment managers and their overseas clients.

HMRC's newsletter for software developers for Making Tax Digital for Income Tax.

HMRC's newsletter for software developers for Making Tax Digital for Income Tax.

This technical note provides further detail on measures relating to Inheritance Tax on pensions which were announced at the Autumn Budget 2024.

Quarterly statistics from the alcohol duty regime administered by HM Revenue and Customs.

Newsletter 181, published by HMRC in May 2026 to update stakeholders on the latest news for pension schemes.

Guidance on eligibility, how to claim, connected companies, charities, care and support workers and single-director companies.

Spending by electronic purchasing card solution (ePCS) over £500.

Screening Equality Impact Assessment for phase 6 of NCTS for both Great Britain and Northern Ireland (under the Windsor Framework).

This release reports on the number of local sites and the number of employees within each ITL3 area linked to a business carrying out international trade in goods.

These statistics provide information about families using Tax-Free Childcare

An overview of the department's potential commercial activity.

The Evaluation Framework sets out HMRC’s approach for achieving its vision of good quality monitoring and evaluation of interventions in line with cross-government good practice.

This information explains HMRC’s policy on the use of HMRC sign-in details to access HMRC web services and the use of automation tools to enter data into and navigate Government Gateway.

Reports on departmental staff numbers and costs.

Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020 which have the force of law.

This tax information and impact note details changes to rates of Fuel Duty for 2026 to 2027.

This publication provides counts of payrolled employments in the UK from July 2014 to December 2025, with analysis by nationality, geographical region, industrial sector, age and sex.

Statistics on the stock of domestic properties by Council Tax Band in England and Wales.

Tax treaties and related documents between the UK and Bahrain.

Information on the number of Venture Capital Trusts (VCT) and amount of funds raised in 2024 to 2025, along with the number of investors claiming VCT relief in 2024 to 2025.

Statistics on checks and challenges against the 2017 and 2023 local rating lists at 31 March 2026.

Evaluation of Cultural Tax Reliefs including the Theatre Tax Relief, Orchestra Tax Relief and Museums and Galleries Exhibition Tax Relief

Qualitative research with cryptoasset investors and industry participants.

Quality report for statistics relating to the Venture Capital Trusts (VCT) scheme.

Rates and allowances for travel including mileage and fuel allowances.

This publication outlines and explains UK import trade by country of origin (CoO) for 2024, and makes comparisons with import trade by country of dispatch (CoD).

Background information on the main policy changes in the Venture Capital Trust (VCT) scheme.

Counts of Ukrainian nationals in employment by age, gender and region in UK, England, Scotland, Wales and Northern Ireland.

Get guidance from HMRC if you're a tax agent or an adviser.

Use this list to find a Child Trust Fund account provider authorised by HMRC.

Quality report for statistics relating to the Enterprise Investment Scheme, the Seed Enterprise Investment Scheme and the Social Investment Tax Relief scheme.

This paper provides further information about the announced changes to the Corporation Tax foreign permanent establishment regime.

Information on the number of companies and investors under the venture capital schemes, along with amount of investments, covering periods up to 2024 to 2025.

Find out information on the new social security agreement between the UK and the Isle of Man.

We are seeking views on the design and delivery of the High Value Council Tax Surcharge (HVCTS), a new charge on residential properties worth £2 million and above in England.

This consultation seeks views on the potential introduction of mandatory certification for mechanically recycled plastic for Plastic Packaging Tax purposes.

This policy relates to records and information created by HMRC which is held in all formats and media.