HMRC Tools, Forms & Resources for UK Businesses

HMRC Resources

Calculators & Checkers
HMRC Helpsheets
HMRC Forms

Capital Gains Tax (3)

Capital Gains Tax property calculator

Calculate your Capital Gains Tax on the sale of property

Capital Gains Tax shares calculator

Calculate your Capital Gains Tax on the sale of shares

Non-resident Capital Gains Tax

Calculate your non-resident Capital Gains Tax

Certificate of Tax Deposits (1)

Certificate of Tax Deposit interest calculator

Check the level of interest due against a tax deposit you have already made under the Certificate of Tax Deposit scheme

Child Benefit & Child Trust Fund (2)

Child Benefit tax calculator

Check if you need to pay the High Income Child Benefit Tax Charge

Child Trust Fund locator

Work out where your Child Trust Fund is held

Child Care (1)

Check what help you could get with childcare costs

Find out how much you could get towards approved childcare

Corporation Tax (2)

Marginal Relief calculator

Use the Marginal Relief calculator to calculate how much Marginal Relief you can claim on your Corporation Tax.

No Corporation Tax due

Tell HMRC you have no Corporation Tax due

Employment Status (1)

Check employment status for tax

Check the employment status of a worker for a specific engagement

Import & Export (3)

System for the Exchange of Excise Data (SEED)

Check whether your SEED Excise ID is valid

UK Integrated Tariff

All 3 volumes of the Tariff, which sets out the duties and measures that affect imports, exports and goods in transit

UK Trade Tariff tool

Classify your goods for import or export using the UK Trade Tariff, based on the EU TARIC (Tariff Integre Communautaire)

Income Tax (2)

Estimate your Income Tax for a previous tax year

Use this service to estimate how much Income Tax you should have paid for a previous tax year

Estimate your Income Tax for the current year

Use this service to estimate how much Income Tax and National Insurance you should pay for the current tax year

Inheritance (7)

Inheritance Tax interest calculator

Calculate how much interest is due on a payment of Inheritance Tax

Inheritance Tax reduced rate calculator

See if you qualify to pay a reduced rate of Inheritance Tax

Inheritance Tax residence nil rate band (RNRB) calculator

Calculate the RNRB if a home is left to direct descendants

Inheritance Tax: grossing up calculators

Work out an estate value when legacies in a will are free of tax and other assets are tax exempt

Inheritance Tax: guaranteed annuity calculator

Work out an estimated market value of guaranteed annuity payments when valuing assets of the deceased’s estate

Inheritance Tax: quarters calculator for trusts

Work out the number of quarters (3-month periods) when Inheritance Tax is charged on a trust for certain chargeable events

Intestacy – who inherits if someone dies without a will?

Find out who is entitled to a share of someone’s money, property and possessions if they die without making a will.

Living Abroad (1)

UK benefits if you’re going or living abroad

Find out which UK benefits you might be able to get while you’re abroad and how to claim them.

National Insurance (4)

Class 1A National Insurance contributions reference checker

Check your Class 1A National Insurance contributions reference

Director’s National Insurance contributions calculator

Check a company director’s National Insurance contributions

National Insurance contributions calculator

Calculate your employee’s National Insurance contributions

National Insurance refund

Apply for a refund on your National Insurance contributions

PAYE (10)

Calculate your employee’s statutory redundancy pay

Calculate an employee’s statutory redundancy pay. Redundancy payments are based on age, weekly pay and number of years in the job. Employees only qualify if they’ve worked at least 2 full years for you.

Calculate your leave and pay when you have a child

Find out if you can get maternity, paternity or shared parental leave – for employees

Calculate your Married Couple’s Allowance

You can use this calculator to work out if you qualify for Married Couple’s Allowance, and how much you might get. You need to be married or in a civil partnership to claim.

Calculate your statutory redundancy pay

Calculate how much statutory redundancy you can get. It’s based on age, weekly pay and number of years in the job. You only qualify for statutory redundancy pay if you’ve worked for your employer for at least 2 years.

Class 1A National Insurance contributions reference checker

Check your Class 1A National Insurance contributions reference

Company car calculator

Calculate the company car tax charge based on a car’s taxable value and CO2 rating

National Minimum Wage and Living Wage calculator for employers

Check if: you’re paying a worker the National Minimum Wage; you’re paying a worker the National Living Wage; you owe your employee payments from previous years. Your employee must be at least 25 years old to get the national living wage.

PAYE payroll calculator

Check your payroll calculations

PAYE/National Insurance contributions current year reference checker

Check your PAYE/National Insurance contributions reference for the current year

PAYE/National Insurance contributions previous year reference checker

Check your PAYE/National Insurance contributions reference for the previous year

Pensions (2)

Guaranteed Minimum Pension (GMP) checker

Use this service to request GMP calculations

Pension annual allowance tool

Check your pension annual allowance

Self Assessment (2)

Estimate your penalty for late Self Assessment tax returns and payments

Get an estimate of how much you’ll need to pay in penalties and interest if you’ve missed the deadline for: sending your Self Assessment tax return; paying your Self Assessment tax bill.

Lloyd’s calculator

Work out adjustments under section 107 Finance Act 2000 when filing your Self Assessment tax return

Self Employed (2)

Self-employed ready reckoner

A tool to help you budget for your first Self Assessment tax bill if you’re self-employed

SSP & Maternity Pay (2)

Calculate your employee’s statutory sick pay

Calculate Statutory Sick Pay (SSP) for your employee.

Maternity, Adoption and paternity calculator for employers

Calculate your employee’s: statutory maternity pay (SMP), paternity pay, adoption pay; relevant employment period and average weekly earnings; leave period

Stamp Duty Land Tax (1)

Stamp Duty Land Tax DLT calculator

Work out how much SDLT you need to pay when buying or transferring land or property

Tax Credits (1)

Tax credits calculator

Estimate of how much in tax credits you could get in total

Tax Credits & Child Benefit (4)

Calculate your part-year profits to finalise your tax credits

You need to report your part-year profits to end your Tax Credits claim because of a claim to Universal Credit and you’re self-employed.

Check if you can get leave or pay when you have a child

Find out: if you can get maternity, paternity or shared parental leave; how much pay you can get if you take leave.

Plan your adoption leave

Work out your Statutory Adoption Leave notice period, earliest start date and Ordinary and Additional Adoption Leave periods based on the match and placement dates for the child.

Tax credits – working out your childcare costs

You can claim extra tax credits to help with your childcare costs if you’re eligible. Use this tool to work out what childcare costs you should claim. You can make your claim 7 days before you start paying for childcare.

Trusts (1)

Tax pool calculator

Work out a discretionary trust’s available tax pool

VAT (2)

EU VAT number validation

Check a VAT number from any EU country to help you complete an EC Sales List

VAT payment deadline calculator

Work out the VAT payment deadline for your accounting period. You can’t use this calculator if you make payments on account or use the annual accounting scheme.

Vehicles (2)

Calculate business expenses for vehicles

If you’re a sole trader or partnership there are 2 ways you can calculate business expenses for vehicles, working from home and living on your business premises. You can use simplified expenses or calculate your expenses by working out the actual costs. Use this checker to work out which method is best for you.

Company car calculator

Calculate the company car tax charge based on a car’s taxable value and CO2 rating

Capital Gains Tax (24)

HS281 – Capital Gains Tax, civil partners and spouses – Self Assessment helpsheet

Find out about the Capital Gains Tax treatment for civil partners and spouses in divorce and separation.

HS204 – Limit on Income Tax reliefs – Self Assessment helpsheet

Find out the total amount of certain Income Tax reliefs that can be used to reduce your total taxable income and complete your Self Assessment tax return.

HS275 – Entrepreneurs’ Relief – Self Assessment helpsheet

Find out the rules for claiming Entrepreneurs Relief which reduces the amount of Capital Gains Tax on a disposal of qualifying business assets on or after 6 April 2008.

HS276 – Incorporation Relief – Self Assessment helpsheet

https://www.gov.uk/government/publications/incorporation-relief-hs276-self-assessment-helpsheet

HS278 – Temporary non-residents and Capital Gains Tax – Self Assessment helpsheet

Find out about the treatment of Capital Gains Tax during a period abroad.

HS282 – Capital Gains Tax when someone dies – Self Assessment helpsheet

Find help about filling in the Capital Gains Tax summary pages of your tax return when someone dies.

HS283 – Private Residence Relief – Self Assessment helpsheet

Find out about tax relief available when you sell or dispose of your main home.

HS284 – Shares and Capital Gains Tax – Self Assessment helpsheet

Find out about Capital gains if you sell or dispose of a shareholding.

HS285 – Capital Gains Tax, share reorganisations and company takeovers – Self Assessment helpsheet

Use this helpsheet to find out how Capital Gains Tax rules apply for share reorganisations.

HS286 – Negligible value claims and Income Tax losses on disposal of shares – Self Assessment helpsheet

How to make a negligible value claim on disposal of shares you have subscribed for in qualifying trading companies.

HS287 – Capital Gains Tax and employee share schemes – Self Assessment helpsheet

How to complete the Capital Gains Tax summary of your tax return for share and security schemes.

HS288 – Partnerships and Capital Gains Tax – Self Assessment helpsheet

Find out how partnerships are treated for Capital Gains Tax when completing your Self Assessment tax return.

HS290 – Business Asset Roll-over Relief – Self Assessment helpsheet

Find out how to claim Business Asset Roll-over Relief.

HS292 – Capital Gains Tax land and leases – Self Assessment helpsheet

Find out about the treatment of Capital Gains Tax for land valuation, disposals and land leases including freehold and selling short leases.

HS293 – Chattels and Capital Gains Tax – Self Assessment helpsheet

Use this helpsheet to understand how chattels are treated for Capital Gains Tax and how to calculate gains or losses.

HS294 – Trusts and Capital Gains Tax – Self Assessment helpsheet

Find out how UK resident trusts are treated for Capital Gains Tax and what to include in your tax return.

HS295 – Capital Gains Tax relief on gifts and similar transactions – Self Assessment helpsheet

Find out how gifts are treated for Capital Gains Tax.

HS296 – Debts and Capital Gains Tax – Self Assessment helpsheet

Find out about the treatment of debts, loans and securities for Capital Gains Tax.

HS297 – Capital Gains Tax and Enterprise Investment Scheme – Self Assessment helpsheet

Find out about Capital Gains Tax treatment for Disposal Relief and Deferral Relief for the Enterprise Investment Scheme (EIS).

HS298 – Venture Capital Trusts and Capital Gains Tax – Self Assessment helpsheet

This helpsheet gives information about capital gains and the Venture Capital Trust (VCT) Scheme for investors.

HS299 – Non-resident trusts and Capital Gains Tax – Self Assessment helpsheet

Find information that will help you decide if you have taxable capital gains as a settlor of a non-resident trust.

HS301 – Beneficiaries receiving capital payments from non-resident trust – Self Assessment helpsheet

Find out how Capital Gains Tax is chargeable on capital payments and how to complete the capital gains summary of your tax return.

HS390 – Foreign Tax Credit Relief for Capital Gains of Trusts and Estates of deceased persons – Self Assessment helpsheet

Use this helpsheet to work out Foreign Tax Credit Relief for Capital Gains and how to complete the Trust and Estate tax return.

HS393 – Seed Enterprise Investment Scheme – Income Tax and Capital Gains Tax reliefs – Self Assessment helpsheet

Find out how to claim Income Tax and Capital Gains Tax reliefs if you invest in Seed Enterprise Investment Schemes.

Charities (63)

Accruals accounts packs (CC17 and CC39) – SORP 2005

Templates to help non-company charities with incomes of less than £500,000 prepare their trustees’ annual report and accruals accounts in accordance with SORP 2005.

Alcohol at charity meetings and events

How to follow the law if you sell alcohol at a charity event, including when you need to pay tax.

Appointing nominees and custodians (CC42)

How an unincorporated charity can nominate someone to hold the title of its property or assets on its behalf.

Audit exemptions for charities

When the Charity Commission can allow a charity to substitute an independent examination in place of an audit.

Audits for company charities

Guidance on audits and independent examinations under the Companies Act and Charities Act.

Be aware of suspect donations – advice for charities

The Charity Commission is urging charities to check donations and implement robust financial controls to help protect against abuse.

CC15d – Charity reporting and accounting: the essentials November 2016

What trustees need to do when preparing trustees’ annual reports, accounts and annual returns for accounting periods beginning on or after 1 November 2016.

CC16 – Charity accounting templates: receipts and payments accounts

Accounting templates (PDF and MS Excel) for non-company charities with gross income of £250,000 or less which can prepare receipts and payments accounts.

CC16 – Receipts and payments accounts pack

Templates to help eligible non-company charities prepare their trustees’ annual report and receipts and payments accounts.

CC17 – Accruals accounts pack – SORP FRS 102 for charitable companies

Template to help company charities with income of £500,000 or less prepare their trustees’ annual report and accruals accounts in accordance with Charities SORP FRS 102.

CC17 – SORP FRS 102 – Accruals accounts pack

Template to help non-company charities with incomes of £500,000 or less to prepare their trustees’ annual report and accruals accounts in accordance with Charities SORP FRS 102

Charities and corporation tax returns

Guidance about corporation tax and when charities need to complete a corporation tax return.

Charities and investment matters: a guide for trustees (CC14)

Find out how trustees can make the right decisions about investing charity funds.

Charities and trading

Find out how to pay less tax as a charity and when to set up a subsidiary trading company.

Charities: how to manage risks when working internationally

How to identify and manage risks, handle money safely and protect your staff and beneficiaries if your charity works overseas.

Charity accounting templates: accruals accounts (CC17) – SORP 2005

Accounting templates (PDF and MS Excel) for completing a charity’s accruals accounts by charitable activity.

Charity accounting templates: accruals accounts (CC39) – SORP 2005

ccounting templates (PDF and MS Excel) for analysing a charity’s financial reporting using natural categories.

Charity finances: trustee essentials (CC25)

Find out how to manage your charity’s assets and resources, from cash and investments to staff and volunteers.

Charity money: how to keep it safe

Guidance for trustees to help meet legal duties to look after charity money. Also explains how to prevent and manage financial problems.

Charity reserves and defined benefit pension schemes

Guidance about defined benefit pension schemes in charities.

Charity reserves: building resilience (CC19)

Find out what charity reserves are and how to develop and report on a charity’s reserves policy.

Claim Gift Aid online

Your charity or community amateur sports club (CASC) can use online services to claim:

Claim top-up payments for the Gift Aid Small Donations Scheme

Find how to claim top-up payments on small donations up to £30 if you’re a charity or community amateur sports club (CASC).

Claiming Gift Aid as a charity or CASC

You can claim back 25p every time an individual donates £1 to your charity or community amateur sports club (CASC). This is called Gift Aid.

Complaints about charities (CC47)

Actions you should take if you have a complaint about a charity, including when to report your concern to the Charity Commission.

Detailed guidance notes on how the tax system operates

Find out how to register a charity for tax, your obligations, and any reliefs or exemptions available.

Disaster and emergency appeals

How your charity can respond to a disaster or emergency and how to run a successful appeal.

Ex gratia payments by charities (CC7)

What charity trustees must do if they want to make an ex gratia payment from charity funds.

Example trustees’ annual reports and accounts for charities

Samples showing the layout and format of trustees’ annual reports and accounts under SORP 2005. For samples under SORP FRSSE and SORP FRS 102, see detail enclosed.

Financial difficulties in charities

Protect your charity against financial difficulties and know what to do if the worst happens.

Fundraising legally and responsibly

How to raise funds effectively and legally, protecting the public’s trust and confidence in your charity’s work.

Gift Aid declarations: claiming tax back on donations

How charities and CASCs can make written, verbal and online declarations and what information to include.

Gift Aid donation claims for charities and CASCs

Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.

Historical reporting thresholds for charities

Charity reporting thresholds for financial year ends starting from 1 March 1996 to financial years ending on or after 1 April 2009.

How to report a serious incident in your charity

Guidance for charity trustees about serious incidents: how to spot them and how to report.

How to set a reserves policy for your charity

How to set a reserves policy for your charity and report on its reserves in your trustees’ annual report.

How to transfer charity assets

How to transfer a charity’s money, investments or property to another charity if it closes, merges or is replaced by a charitable company or CIO.

Independent examination of charity accounts: examiners (CC32)

Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.

Independent examination of charity accounts: guidance for trustees (CC31)

Guidance explains what independent examination involves, how to select an independent examiner for your charity and what you need to do to prepare for an independent examination.

Independent examiner’s report template (SORP 2005)

Use this template when independently examining charity accounts.

Internal financial controls for charities (CC8)

How to manage your charity’s financial activity and use internal financial controls to reduce the risk of loss.

Managing a charity’s finances (CC12)

Advice for charities that are facing financial difficulties and how charities can reduce the risk of insolvency.

Matters of material significance and reporting by auditors and independent examiners to the charity regulator

The duty to report any matters of significance to the Charity Commission for England and Wales, the Office of the Scottish Charity Regulator (OSCR) and the Charity Commission for Northern Ireland.

Payments to charity trustees: what the rules are

How to pay trustees’ expenses, if trustees can be paid for work they do for the charity and how to give a trustee a gift.

Pension rules for charities

Find out when you will have to start making pension contributions for your charity’s staff and how much you will have to pay.

Permanent endowment: rules for charities

When you can spend, sell or transfer ‘permanent endowment’ – money or property given to your charity with conditions on how it can be used.

Prepare a charity annual return

You must send an annual return or tell us your income and expenditure every year if your charity is registered in England or Wales.

Prepare a charity trustees’ annual report

What to put in your trustees’ annual report, depending on your charity’s income and the value of its assets.

Prepare a charity’s annual accounts

Find out how to prepare the right annual accounts for your charity’s structure and income.

Public benefit: reporting (PB3)

How to report on your charity’s public benefit.

Raising funds through wills and charitable legacies

How to legally raise money for your charity through legacies and wills.

Reporting changes to your charity’s details

You must report changes to your charity’s details to: the Charity Commission, if you’re registered with them; HMRC, if your charity is recognised for tax purposes.

Return a gift: how charities can make moral (ex gratia) payments

How your charity can make a moral (‘ex-gratia’) payment which does not support its aims.

SORP 2005 – Trustees’ annual report template

A pro-forma charity trustees’ annual report, primarily designed for smaller charities that do not need to have their accounts audited.

SORP FRS 102 – Trustees’ annual report template

A pro-forma charity trustees’ annual report.

Tax relief on gifts of land, buildings or shares

What to do if someone donates land, buildings or shares to your charity or CASC and how to transfer ownership.

The Charities SORP: new SORPs and SORP 2005

New SORPs apply for financial years starting after 1 January 2015. If preparing accounts for earlier periods, use SORP 2005. SORP 2005 applied for charities preparing accruals accounts between 1 Apr 2005 and 31 December 2014. For later accounting periods refer to the links to new SORPs.

The Public Interest Disclosure Act

The Act protects most workers in the public, private and voluntary sectors.

Trustees trading and tax: how charities may lawfully trade (CC35)

Find out when and how charities can engage in trading to raise funds and how to apply income on trading profits.

VAT for charities

As a charity you don’t pay VAT when you buy some goods and services.

Who can run your charity’s finances

When you apply for recognition for your charity or community amateur sports club (CASC), you must choose:

Work with other charities

How to identify partners to work with, draw up agreements and fundraise for other charities.

Working with companies and professional fundraisers

How your charity can work with businesses and professional fundraisers to raise money or public awareness.

Child Benefit (15)

Child Benefit complaints

Contact the Child Benefit Office if you want to complain about the service you’ve received, mistakes they’ve made or unreasonable delays.

Child Benefit for children in hospital or care

Your Child Benefit payments might be affected if your child goes into care for more than 8 weeks or hospital or ‘residential care’ for more than 12 weeks

Child Benefit if a child or parent dies

You’ll usually get Child Benefit for 8 weeks after the child dies. If they would have had their 20th birthday before the 8 weeks are up, Child Benefit will stop on the following Monday.

Child Benefit if you leave the UK

Tell the Child Benefit Office if you go abroad for more than 8 weeks.

Child Benefit if you move to the UK

Everyone needs to meet the eligibility rules to claim Child Benefit. If you’re moving to the UK from abroad you also need to prove that you…

Child Benefit if your child lives with someone else

You’ll usually get Child Benefit for 8 weeks after your child goes to live with someone else (eg a friend or relative), if nobody else claims. It can continue for longer if you make contributions to your child’s upkeep.

Child Benefit number and proof you qualify

You can normally use your Child Benefit number to prove you qualify for Child Benefit. Check with whoever is asking what proof they need and how up to date it has to be.

Child Benefit payment dates

You can get Child Benefit paid weekly if you’re a single parent or if you or your partner are getting certain benefits, such as Income Support.

Child Benefit when your child turns 16

Your Child Benefit stops on 31 August on or after your child’s 16th birthday if they leave education or training. It continues if they stay in approved education or training, but you must tell the Child Benefit Office.

Claim and deal with Child Benefit for someone else

You can claim Child Benefit for a child you’re responsible for and their baby.

Guardian’s Allowance

You could get Guardian’s Allowance if you’re bringing up a child whose parents have died. You may also be eligible if there’s one surviving parent.

High Income Child Benefit Tax Charge

You may have to pay a tax charge, known as the ‘High Income Child Benefit Charge’, if you have an individual income over £50,000 and either…

How to claim Child Benefit

You get Child Benefit if you’re responsible for bringing up a child who is under 16 or under 20 if they stay in approved education or training

Repay Child Benefit overpayments

You can be paid too much Child Benefit if you do not report a change in your circumstances. You’ll usually have to pay it back.

Report changes that affect your Child Benefit

Tell the Child Benefit Office about any changes to your family life. If you do not, you may not get all the money you’re entitled to, or you may be overpaid and have to pay money back.

Construction Industry Scheme (8)

Claim a refund of Construction Industry Scheme deductions if you’re a limited company

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

Construction Industry Scheme (CIS)

Under the Construction Industry Scheme (CIS), contractors deduct money from a subcontractor’s payments and pass it to HM Revenue and Customs (HMRC).

Construction Industry Scheme for businesses based outside the UK

Find out what you need to do if you’re a contractor or subcontractor based outside the UK and do work covered by the Construction Industry Scheme (CIS).

Managing agents

Find out if you need to register as a contractor under the Construction Industry Scheme (CIS).

Multiple contractor status

Find out how businesses can split into smaller sections to operate under the Construction Industry Scheme (CIS).

Pay a late filing penalty

HM Revenue and Customs (HMRC) will send you a late filing penalty notice telling you how much to pay if you’ve filed your monthly return late.

Payments to someone else

Find out how subcontractors who operate under the Construction Industry Scheme can nominate someone else to receive payments.

What you must do as a Construction Industry Scheme (CIS) contractor

You must register as a contractor with the Construction Industry Scheme (CIS) if you pay subcontractors to do construction work or your business does not do construction work but you usually spend more than £1 million a year on construction

Corporation Tax (33)

Accounting periods for Corporation Tax

Your ‘accounting period’ for Corporation Tax is the time covered by your Company Tax Return.

Accounts and tax returns for private limited companies

After the end of its financial year, your private limited company must prepare full (‘statutory’) annual accounts and a Company Tax Return.

Carry forward Corporation Tax losses

Find out about the type of losses your company can offset against profits in future accounting periods.

Change your company’s year end

You can change your company’s year end (also known as its ‘accounting reference date’) to make your company’s financial year run for more or less than 12 months.

Check if you can use the HMRC Corporation Tax online filing service

Find out if you can use the free online filing service to file your Company Tax Return with HMRC and accounts with Companies House.

Claim capital allowances

You can claim capital allowances when you buy assets that you keep to use in your business.

Claiming Research and Development tax reliefs

Find out if you can claim Corporation Tax relief on your Research and Development (R&D) project.

Corporation Tax Overview

You must pay Corporation Tax on profits from doing business as a limited company, any foreign company with a UK branch or office or a club, co-operative or other unincorporated association, eg a community group or sports club.

Corporation Tax relief on goodwill and relevant assets

Find out about changes to Corporation Tax relief on goodwill and relevant assets if you’re a business or tax agent.

Corporation Tax when you sell business assets

Your limited company usually pays Corporation Tax on the profit (‘chargeable gain’) from selling or disposing of an asset.

Creative Industry tax reliefs

Find out if your creative industry company qualifies for Corporation Tax Relief and how to make a claim.

Director’s loans

A director’s loan is when you (or other close family members) get money from your company that is not a salary, dividend or expense repayment or money you’ve previously paid into or loaned the company.

Disincorporation Relief

How to claim relief on the transfer of assets when your company changes from a private limited company to a sole trader or partnership owned business.

Get a refund or interest on your Corporation Tax

If your company or organisation pays too much Corporation Tax, HM Revenue and Customs (HMRC) will repay what you’ve overpaid and may also pay you interest on it.

Group Payment Arrangements

Group Payment Arrangements let groups of companies save money by making joint payments of Corporation Tax.

How to apply for a certificate of residence to claim tax relief abroad

Find out how to get a certificate of residence as an individual, company or organisation so you do not get taxed twice on foreign income.

How to make a claim or election

Find out how and when you can make a claim or election, and what information you need to include.

Interest Charges

Find out when HMRC may charge your company interest for not paying the right amount of Corporation Tax or for paying late.

Marginal Relief

You can reduce your Corporation Tax bill by claiming Marginal Relief, if your company’s profits before 1 April 2015 were between £300,000 and £1.5 million.

Pay Corporation Tax if you’re a very large company

Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.

Pay Corporation Tax if you’re a large company

Find out how to work out payments and when you should make them if your company’s annual taxable profits are between £1.5 million and £20 million.

Paying your Corporation Tax bill

The deadline for your payment will depend on your taxable profits.

Penalties

Find out when your company may be charged a Corporation Tax penalty and how they are calculated.

Rates and reliefs

You pay Corporation Tax at the rates that applied in your company’s accounting period for Corporation Tax.

Restriction on Corporation Tax relief for interest deductions

Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return.

Running a limited company

As a director of a limited company, you must follow the company’s rules, shown in its articles of association, keep company records and report changes, file your accounts and your Company Tax Return, tell other shareholders if you might personally benefit from a transaction the company makes, pay Corporation Tax.

Selling or closing your company

What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.

Tax relief for community amateur sports clubs (CASCs)

You may be able to claim relief on money your CASC uses to promote participation in and provide facilities for eligible sports. These are called ‘qualifying purposes’.

The Patent Box

How to apply a lower rate of Corporation Tax to profits earned from patented inventions and certain other innovations.

Trading and non-trading

Find out about being ‘active’, trading and non-trading, and being dormant if you’re a new or existing company or organisation.

Work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.

If your company or organisation is liable for Corporation Tax and makes a loss from trading, the sale or disposal of a capital asset or on property income, then you may be able to claim relief from Corporation Tax.

Work out and claim relief from Corporation Tax trading losses

How to work out and claim Corporation Tax relief on trading losses.

Your limited company’s first accounts and Company Tax Return

When you set up your limited company, you automatically get different reporting dates for the first…

Import & Export (44)

Anti-dumping duty measures

Find the most recently applied anti-dumping duty measures.

Apply for the Fulfilment House Due Diligence Scheme

Find out if you need to register to store goods in the UK for sellers established outside the UK.

Apply to operate a customs warehouse

Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK.

Check how to pay duties and VAT on imports

If you’re a business importing goods from outside the UK, you can pay Customs Duty, excise duties and VAT in a number of ways.

Check if you can delay customs payments and declarations

Find out what options you have to delay sending HMRC information about goods and paying Customs Duty when you move them into or out of Great Britain (England, Scotland or Wales).

Check if you can pay a reduced amount of Customs Duty

You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.

Check if you can use transit to move goods to the EU and common transit countries

Use common transit, Union transit or Transport Internationaux Routiers (TIR) when exporting or taking goods out of the UK to move them quickly and delay duty until they reach their destination.

Check if you need to declare goods you bring into or take out of the UK

Whether you need to declare goods to UK customs depends where in the UK they start or end their journey. Check if you need to declare goods you move: between Great Britain and Northern Ireland; to or from the EU; to or from any other countries

Check if you need to make an entry summary declaration

Find out if you need to make an entry summary declaration if you are moving goods into Great Britain or Northern Ireland directly or from Great Britain to Northern Ireland.

Customs information papers

Find customs information papers (CIPs) published from 1 January 2018.

Declare goods you’ve moved in or out of the UK using Intrastat

You must register for Intrastat if, in any calendar year (from 1 January to 31 December), your business either: receives more than £1.5 million worth of goods from the EU; moves more than £250,000 worth of goods to the EU from Northern Ireland

Due diligence when making customs declarations

Find out about exercising due diligence when making customs declarations.

Exchange rates from HMRC in CSV and XML format

Check the foreign exchange monthly rates, yearly averages, spot rates and weekly amendments to rates (from HMRC in CSV and XML format).

Excise notices: storing and moving goods

This collection brings together all HM Revenue and Customs notices for receiving, storing and moving excise goods.

Export goods from the UK: step by step

How to move goods from the UK to international destinations, including the EU.

Find out when to make an exit summary declaration

If you’re moving goods outside the UK, you’ll need to make an exit summary declaration if you’ve not fulfilled safety and security requirements with a customs export declaration.

Finding commodity codes for imports into or exports out of the UK

How to use the Trade Tariff tool or get help to classify your goods, so you pay the right Customs Duty and import VAT.

Get an EORI number

You may need an Economic Operators Registration and Identification number (EORI number) if you move goods: between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country (including the EU); between Great Britain and Northern Ireland; between Great Britain and the Channel Islands; between Northern Ireland and countries outside the EU

Get copies of your duty deferment statements

Duty deferment statements show the transactions and total amount you have deferred so far in the month, so you can see how much you owe and compare against your deferment account limit.

Get someone to deal with customs for you

How you can hire a person or business to deal with customs for you.

Get your business ready to move goods to the common or EU countries

Find out what you need to do to prepare your business to move goods using common and Union Transit.

How to use a customs warehouse

Find out what you need to do when importing goods from outside the UK to a customs warehouse.

Import and export controls

Goods that are controlled and how to get licences for them, the UK Strategic Export Control Lists, dealing with the Export Control Organisation (ECO).

Import and export of manufactured goods

International trade regulations for materials, equipment, goods and appliances, chemicals and pharmaceuticals, aerospace and defence.

Import goods into the UK: step by step

How to bring goods into the UK from any country, including how much tax and duty you’ll need to pay and whether you need to get a licence or certificate.

Importing plants and fresh produce using the PEACH system

You must use the PEACH system (Procedure for Electronic Application for Certificates) to import certain plants, fruits and vegetables into Great Britain (England, Wales and Scotland). The PEACH system does not cover Northern Ireland.

Importing vehicles into the UK

You must complete certain steps as soon as you bring a vehicle into the UK permanently.

International trade paperwork

Contracts, licences, declarations and documents UK-based businesses may need to import and export goods and services.

Log in to use the Notification of Vehicle Arrivals (NOVA) service

Use the NOVA service to tell HM Revenue and Customs (HMRC) you’ve brought a vehicle into the UK.

Making an entry summary declaration

If you are moving goods into Great Britain, into Northern Ireland from Great Britain, or into Northern Ireland from outside the EU, you’ll need to make an entry summary declaration.

Managing your customs warehouse

Find out how to manage a customs warehouse, handle goods, process, repair and move goods.

Moving your goods to common or EU transit countries

Check how to prepare your goods, complete the different declarations and plan your route if using common or Union transit.

Pay less Customs Duty on goods from a country with a UK trade agreement

You’ll need to classify the goods you import with the right commodity code, check they meet the rules of origin, and get proof of their origin.

Port health authorities: monitoring of food imports

Controls on UK food and feed imports, checks and inspections of high-risk food at UK borders, fees and documentation for importers.

Refunds and waivers on customs debt by HMRC

Find out about repayment and remission of customs duties by HMRC and how to apply.

Software developers providing customs declaration software

Check a list of software developers who can provide Customs Declaration Service and Customs Handling of Import and Export Freight (CHIEF) software.

Submit union transit declarations through NCTS

Log in to the New Computerised Transit System (NCTS) to submit union transit declarations to HM Revenue and Customs (HMRC).

Taking a vehicle out of the UK

You must tell DVLA if you’re taking your vehicle out of the UK, including to the Channel Islands (Jersey and Guernsey), Isle of Man or Ireland, for 12 months or more.

Tariff notices

Find tariff notices published from 1 January 2018.

Tariff quota notices

Find tariff quota notices published from 1 January 2018.

Tariff stop press notices

Find out about changes to the UK Trade Tariff, Customs Handling of Import and Export Freight, Customs Declaration Service and monthly trade euro rate.

Trading and moving goods in and out of Northern Ireland

This guidance explains what you may need to do if you either: trade or move goods between Great Britain (England, Wales and Scotland) and Northern Ireland; import goods into Northern Ireland from outside the UK and from outside the EU; move goods between Northern Ireland and the EU.

When we select your goods for inland pre-clearance checks

Find out how inland pre-clearance checks affect you and what you need to do when we carry out checks on your goods.

Working out the value of your imports

Use one of 6 ways to work out the value of goods produced outside of the EU, for Customs Duty, VAT calculations and trade statistics.

Income Tax (26)

Check if your tax code is correct

Your tax code is used by your employer or pension provider to work out how much Income Tax to take from your pay or pension.

Check your Income Tax for the current year

Claim Income Tax reliefs

Tax relief’ means that you either: pay less tax to take account of money you’ve spent on specific things, like business expenses if you’re self-employed; get tax back or get it repaid in another way, like into a personal pension.

Claim tax relief for your job expenses

You might be able to claim tax relief if: you use your own money for things that you must buy for your job; you only use these things for your work.

Dealing with HMRC if you have additional needs

You can get help dealing with HM Revenue and Customs (HMRC) if you find it difficult to: fill in forms (for example because you have dyslexia); process complicated information (for example because of anxiety or stress); use the internet or phone (for example because you have a disability or can’t easily access a computer).

Declare or report cash in hand pay

Cash in hand’ payments for work are like any other income – they must be declared to HM Revenue and Customs (HMRC).

Disagree with a tax decision

You can contact HM Revenue and Customs (HMRC) if you have a query about a tax decision. If you do not understand the decision you can also get advice from HMRC or professional help.

Early retirement, your pension and benefits

The earliest you can get your State Pension is when you reach your State Pension age. You’ll have to wait to claim your State Pension if you retire before you reach that age.

Help and support for Self Assessment

Receive email alerts about a range of help and support products available, including: live and recorded webinars; YouTube videos; online guides

If you cannot pay your tax bill on time

Contact HM Revenue and Customs (HMRC) as soon as possible if you have missed your payment. How you contact HMRC depends on what you need to pay.

Income Tax Overview

Income Tax is a tax you pay on your income. You do not have to pay tax on all types of income.

Married Couple’s Allowance

You can claim Married Couple’s Allowance if all the following apply: you’re married or in a civil partnership; you’re living with your spouse or civil partner; one of you was born before 6 April 1935.

Personal tax Account

Use your personal tax account to check your records and manage your details with HM Revenue and Customs (HMRC).

Repaying your student loan

You need to pay back: Tuition Fee Loans; Maintenance Loans; Postgraduate Loans

Self Assessment tax returns

Self Assessment is a system HM Revenue and Customs (HMRC) uses to collect Income Tax.

Student jobs – paying tax

If you have a job when you’re a student you may need to pay Income Tax and National Insurance.

Tax and Employee Share Schemes

If your employer offers you company shares, you could get tax advantages, like not paying Income Tax or National Insurance on their value

Tax on a private pension you inherit

You may have to pay tax on payments you get from someone else’s pension pot after they die.

Tax on company benefits

As an employee, you pay tax on company benefits like cars, accommodation and loans.

Tax on your private pension contributions

Your private pension contributions are tax-free up to certain limits. This applies to most private pension schemes.

Tax overpayments and underpayments

If you’re employed or get a pension, your employer or pension provider uses your tax code to work out how much tax to take from you.

Tax when you get a pension

You pay tax if your total annual income adds up to more than your Personal Allowance.

Tell HMRC about a change to your personal details

How you contact HM Revenue and Customs (HMRC) to update your name or address depends on your situation.

Tips at work

If you get tips at work, they don’t count towards the National Minimum Wage, but you do have to pay tax on them.

Transferring your pension

You may want to move some or all of your pension fund (sometimes called a ‘pension pot’).

View your Annual Tax Summary

View your Annual Tax Summary and find out how the government calculates and spends your Income Tax and National Insurance contributions.

Inheritance Tax (18)

Agricultural Relief for Inheritance Tax

Work out whether assets in an estate qualify for Agricultural Relief and the rate at which it is due.

Applying for probate

Applying for the legal right to deal with someone’s property, money and possessions (their ‘estate’) when they die is called ‘applying for probate’.

Business Relief for Inheritance Tax

Business Relief reduces the value of a business or its assets when working out how much Inheritance Tax has to be paid.

Check if you can get an additional Inheritance Tax threshold

Find out whether an estate will qualify for an extra tax-free amount (the residence nil rate band (RNRB)).

Inheritance Tax – Double Taxation Relief

If both the UK and another country charge Inheritance Tax, you could avoid or reclaim the tax through a double taxation convention.

Inheritance Tax Manual

Guidance on the assessment, collection and accounting of Inheritance Tax

Introduction to Inheritance Tax

Inheritance Tax is a tax on the estate (the property, money and possessions) of someone who’s died.

Introduction to Tax on property, money and shares you inherit

You don’t usually pay tax on anything you inherit at the time you inherit it. You may need to pay: Income Tax on profit you later earn from your inheritance, eg dividends from shares or rental income from a property; Capital Gains Tax if you later sell shares or a property you inherited; Inheritance Tax

Introduction to Trusts and taxes

A trust is a way of managing assets (money, investments, land or buildings) for people. There are different types of trusts and they are taxed differently.

Negligible value claims and agreements

Find out how to make a negligible value claim for unquoted shares, and check if shares formerly quoted on the London Stock Exchange now have negligible value.

Pay your Inheritance Tax bill

You must pay Inheritance Tax by the end of the sixth month after the person died.

Report the value of the estate to HMRC for Inheritance Tax

Find out how to work out and report the value of the estate to HMRC.

Share and Assets Valuations for employee shareholder status

Find out how to get shares valued by the HMRC Shares and Assets Valuation (SAV) team if you want to offer employees shares in exchange for certain employee rights.

Shares and assets valuations for tax

Find out about the HMRC Shares and Assets Valuations (SAV) team, how to get a Post Transaction Valuation Check and how to appeal a valuation.

Transferring unused residence nil rate band for Inheritance Tax

This guide explains the rules for transferring any unused basic threshold and unused residence nil band rate (RNRB).

Trusts, Settlements and Estates Manual

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

Valuing the estate of someone who’s died

As part of applying for probate, you need to value the money, property and possessions (‘estate’) of the person who’s died.

Work out and apply the residence nil rate band for Inheritance Tax

How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.

International Tax (12)

Double Taxation Relief for companies and other concerns

How companies and other concerns including partnerships, pension schemes and trusts, can claim Double Taxation Relief. Types of income covered by double taxation treaties.

Double Taxation Relief: interest paid to overseas company syndicates

How companies and syndicate managers use the Syndicated Loan Scheme to claim relief on loan interest.

Double Taxation Relief: royalties and interest paid to overseas companies

How to claim Double Taxation Relief from UK withholding tax on royalties or loan interest paid by a UK company.

Double Taxation Treaty Passport Scheme

How the scheme applies to overseas companies and borrowers. How to apply and tell HM Revenue and Customs (HMRC) about changes.

Double Taxation Treaty Passport Scheme register

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

Double taxation: objecting if your company is not being taxed correctly

How to use the Mutual Agreement Procedure (MAP) if you believe you’re company is not being taxed in accordance with a double taxation agreement.

Find out about Controlled Foreign Companies and tax avoidance

Information on rules to stop companies from reducing UK tax by diverting profits to tax shelters and preferential regimes, and the exemptions.

Find out about the Investment Manager Exemption for non-residents

How the Investment Manager Exemption identifies if overseas investors are liable for tax on transactions conducted by a UK investment manager.

How to apply for a certificate of residence to claim tax relief abroad

Find out how to get a certificate of residence as an individual, company or organisation so you do not get taxed twice on foreign income.

Receiving interest, royalties or dividends payments from the EU

Find out about changes to tax deductions from interest, royalties and dividends following the end of the Brexit transition period.

Tax support for overseas businesses investing in the UK

Non-resident businesses can get advice on how UK tax law applies using HMRC’s Inward Investment Support service

Transfer pricing: transactions between connected companies

How transactions between connected companies should be priced for UK tax purposes.

Living or working abroad or offshore (8)

Non-resident trusts

Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.

Pay tax in the UK as a foreign entertainer or sportsperson

How to apply for a reduced rate of withholding tax, and work out the tax due on worldwide earnings.

Residence, Domicile and Remittance Basis Manual

This manual contains guidance on the residency and domicile status of individuals, it also covers the remittance basis of taxation.

Seafarers Earnings Deduction: tax relief if you work on a ship

If you’re an employee working at sea outside of the UK check if you can claim tax relief on your earnings.

Tax and National Insurance for oil and gas workers

There are special rules for tax and National Insurance if you work in the oil and gas industry.

Tax for Crown Servants, EU employees and volunteer workers abroad

Understand the rules on tax and National Insurance while you’re working abroad so you pay the right amount in the right country.

Tax on foreign income

You may need to pay UK Income Tax on your foreign income, such as: wages if you work abroad; foreign investment income, for example dividends and savings interest; rental income on overseas property; income from pensions held overseas.

Foreign income is anything from outside England, Scotland, Wales and Northern Ireland. The Channel Islands and the Isle of Man are classed as foreign.

Tax on your UK income if you live abroad

You usually have to pay tax on your UK income even if you’re not a UK resident. Income includes things like: pension, rental income, savings interest and wages. If you’re eligible for a Personal Allowance you pay Income Tax on your income above that amount. Otherwise, you pay tax on all your income.

National Insurance (13)

Apply for a National Insurance number

If you do not already have a National Insurance number, you only need to apply for one if you’re planning to: work or pay Class 3 voluntary National Insurance contributions

Check your National Insurance record

You can check your National Insurance record online to see: what you’ve paid, up to the start of the current tax year; any National Insurance credits you’ve received; if gaps in contributions or credits mean some years do not count towards your State Pension (they are not ‘qualifying years’); and if you can pay voluntary contributions to fill any gaps and how much this will cost.

Check your National Insurance record

You can check your National Insurance record online to see: what you’ve paid, up to the start of the current tax year; any National Insurance credits you’ve received; if gaps in contributions or credits mean some years do not count towards your State Pension (they are not ‘qualifying years’); or if you can pay voluntary contributions to fill any gaps and how much this will cost

Claim a National Insurance refund

This tool helps you apply for a refund on your National Insurance contributions from HM Revenue and Customs (HMRC).

Find a lost National Insurance number

You can find your National Insurance number on your payslip, P60, or letters about tax, pensions and benefits. You can also find it through your personal tax account and download a confirmation letter.

Get a National Insurance number for a looked after child

How to get a National Insurance number for a child who is in the care of a local authority.

National Insurance and tax after State Pension age

You do not pay National Insurance after you reach State Pension age – unless you’re self-employed and pay Class 4 contributions. You stop paying Class 4 contributions at the end of the tax year in which you reach State Pension age.

National Insurance credits

You may be able to get National Insurance credits if you’re not paying National Insurance, for example when you’re claiming benefits because you’re ill or unemployed.

National Insurance Getting Started Overview

You pay National Insurance contributions to qualify for certain benefits and the State Pension.

National Insurance if you work abroad

You might have to pay National Insurance in the UK while you’re working abroad. It depends on where you’re working and how long for.

Pay Class 2 National Insurance if you do not pay through Self Assessment

You make Class 2 National Insurance contributions if you’re self-employed to qualify for benefits like the State Pension.

Pay voluntary Class 3 National Insurance

You may be able to pay Class 3 voluntary National Insurance to fill gaps in your contributions record to qualify for benefits like the State Pension.

Voluntary National Insurance

You may get gaps in your record if you do not pay National Insurance or do not get National Insurance credits. This could be because you were: employed but had low earnings; unemployed and were not claiming benefits; self-employed but did not pay contributions because of small profits; or living abroad.

Non-resident Landlords (3)

Non-resident landlord: guidance for letting agents and tenants on Non-resident Landlords Scheme

Use the Non-resident Landlords Scheme guidance notes for information on the Non-resident Landlords Scheme.

Paying Corporation Tax if you’re a non-resident company landlord

Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.

Paying tax on rent on behalf of landlords who are abroad

Find out how tenants and letting agents in the UK pay tax on behalf of landlords abroad under the Non-resident Landlord (NRL) Scheme.

PAYE (75)

Aligning payroll to the correct tax period

You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.

Apply for financial help for an employee tax refund

You can ask HM Revenue and Customs (HMRC) for financial help if you need to give an employee a tax refund and cannot pay for it yourself. You need a Government Gateway user ID and password to apply. If you do not have a user ID, you can create one when you apply.

Calculate tax on employees’ company cars

As an employer, if you provide company cars or fuel for your employees’ private use, you’ll need to work out the taxable value so you can report this to HM Revenue and Customs (HMRC).

Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme

Find out if you’re eligible and how much you can claim to cover wages for employees on temporary leave (‘furlough’) due to coronavirus (COVID-19).

Child employment

Minimum ages children can work Part-time or Full Time.

Claim for wages through the Coronavirus Job Retention Scheme

Claim for some of your employee’s wages if you have put them on furlough or flexible furlough because of coronavirus (COVID-19).

Disagree with a tax decision

HMRC will send you a decision letter that will tell you if you can appeal against a tax decision.

Employee gets tips, gratuities or service charges through a tronc

PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.

Employee incentive awards

When to operate PAYE if your employee gets incentive awards from you or someone else.

Employees working abroad

PAYE if your employees work abroad, including applying for exemption in the other country.

Employing staff for the first time

There are 7 things you need to do when employing staff for the first time.

Employment intermediaries reporting requirements

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

Employment status

In employment law a person’s employment status helps determine: their rights; their employer’s responsibilities.

Expenses and benefits for directors and employees – a tax guide: 480

This guidance sets out HMRC’s approach to applying legislation on expenses payments and benefits received by directors and employees.

Expenses and benefits for employers

If you’re an employer and provide expenses or benefits to employees or directors, you might need to tell HM Revenue and Customs (HMRC) and pay tax and National Insurance on them.

Expenses and benefits: A to Z

As an employer, you might need to report any expenses or benefits you provide to employees. You may also need to pay tax and National Insurance on them.

Find out which employers are exempt from online payroll reporting

Guidance setting out who can report payroll on paper, instead of online, and how to apply.

Find payroll software

If you decide to run payroll yourself, you need payroll software to report to HM Revenue and Customs (HMRC).

Fix problems with running payroll

Every month you have to pay HM Revenue and Customs (HMRC) what you owe as part of running payroll for your employees. There are things you should check if your PAYE bill is not what you expected when you view your online account.

Get financial help with statutory pay

As an employer, you can usually reclaim 92% of employees’ Statutory Maternity (SMP), Paternity, Adoption, Parental Bereavement and Shared Parental Pay.

Getting P45, P60 and other forms: employer guide

You must give all employees a P60 at the end of each tax year, and a P45 when they stop working for you. Use your payroll software to produce them, unless your software cannot do this or you’re exempt from filing online.

Giving staff time off for jury service

You must allow an employee time off if they’re called up to serve on a jury.

Help and support for company directors

Watch videos, sign up for email alerts and register for free webinars to learn more about your responsibilities as a company director.

Help and support for employing people

Watch videos, sign up for email alerts and register for free webinars to get help if you’re an employer.

How an employer operates a National Insurance only scheme

Information about when an employer can operate a National Insurance contributions (NICs) only scheme and reporting the payroll.

Interest on late payment of PAYE and CIS for employers

Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you’re an employer.

Late payment penalties for PAYE and National Insurance

Find out about late payment penalties and how to appeal if you’re an employer.

Making staff redundant

Redundancy is when you dismiss an employee because you no longer need anyone to do their job. This might be because your business is: changing what it does; doing things in a different way, for example using new machinery; changing location or closing down.

National Insurance for company directors

Directors are classed as employees and pay National Insurance on annual income from salary and bonuses over £9,568. Contributions are worked out from their annual earnings rather than from what they earn in each pay period.

New employee coming to work from abroad

Find out how to work out and make PAYE deductions for employees who come to work in the UK

Pay a PAYE late payment or filing penalty

You have 30 days from the date on the PAYE late penalty notice to pay or appeal it.

Pay a PAYE Settlement Agreement

You must pay the tax and Class 1B National Insurance due from your PAYE Settlement Agreement (PSA) by 22 October following the tax year it applies to.

Pay Apprenticeship Levy

Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.

Pay employers’ Class 1A National Insurance

You must pay Class 1A National Insurance contributions on work benefits you give to your employees, such as a company mobile phone.

PAYE and payroll for employers

As an employer, you normally have to operate PAYE as part of your payroll. PAYE is HM Revenue and Customs’ (HMRC) system to collect Income Tax and National Insurance from employment.

PAYE Manuals

These manuals contain guidance on PAYE.

PAYE Online for employers

As an employer, you need to use HM Revenue and Customs’ (HMRC) PAYE Online service to: check what you owe HMRC; pay your bill; see your payment history; access tax codes and notices about your employees; appeal a penalty; get alerts from HMRC when you report or pay late, or do not send the expected number of reports in a month; send expenses and benefits returns such as P46 (car), P11D and P11D(b).

PAYE Settlement Agreements

A PAYE Settlement Agreement (PSA) allows you to make one annual payment to cover all the tax and National Insurance due on minor, irregular or impracticable expenses or benefits for your employees.

Paying a company pension or annuity through your payroll

Find out what’s different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.

Paying an employee in advance for holidays or from holiday pay scheme

PAYE procedures to follow if you pay holiday pay in advance or run a holiday pay scheme for your employees.

Paying employees cash in hand or guaranteed take home pay

What to do about tax and National Insurance if you pay an employee free of tax.

Paying employees in shares, commodities or other non-cash pay

Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.

Paying harvest casuals and casual beaters

Information for employers who pay casual employees working outdoors harvesting perishable crops, or as casual beaters for a shoot.

Payroll for female employees who pay less National Insurance

If a female employee gives you a ‘certificate of election’ form, she may be able to pay less National Insurance.

Payroll information to report to HMRC

Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you’re paying employees through PAYE.

Payroll: what to do if your business merges or changes

Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.

Payrolling employees: taxable benefits and expenses

Use the payrolling benefits and expenses online service to show you’re collecting tax on benefits and expenses through your payroll.

Payrolling employees: taxable benefits and expenses

Use the payrolling benefits and expenses online service to show you’re collecting tax on benefits and expenses through your payroll.

Payrolling: changes affecting benefits and expenses

Working out the taxable amount of benefit to put through your payroll if something changes – such as an employee leaving.

Payrolling: tax employees’ benefits and expenses through your payroll

How to report expenses and benefits you provide to employees or directors.

Regional employer NICs holiday: making a retrospective claim

How to make a retrospective claim for NICs holiday scheme which ended on 5 September 2013, including who can apply and time limits.

Register as an employer

You normally need to register as an employer with HM Revenue and Customs (HMRC) when you start employing staff, or using subcontractors for construction work.

Running payroll

As an employer operating PAYE as part of your payroll, you need to complete certain tasks during each tax month. Tax months run from the 6th of one month to the 5th of the next.

Salary sacrifice for employers

Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you’re an employer.

Shared Parental Leave and Pay: employer guide

Employees may be able to get Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP) if they’ve had a baby or adopted a child.

Statutory Adoption Pay and Leave forms and guidance for employers and employees

Find forms and guidance for Statutory Adoption Pay and Leave for employers and employees.

Statutory Maternity Pay and Leave for employers and employees

Find forms and guidance for Maternity, Paternity and Shared Parental Leave and pay.

Statutory Paternity Pay and Leave guidance and forms

Find forms and guidance for Statutory Paternity Pay and Leave for employers and employees.

Statutory Sick Pay guidance and forms for employees and employers

Check entitlement, eligibility and calculate statutory pay.

Stop being an employer

You need to tell HM Revenue and Customs (HMRC) straight away if your business stops employing people.

Student loan and postgraduate loan repayment guidance for employers

Find guidance on making employees’ student loan and postgraduate loan (PGL) deductions in different circumstances.

Tell HMRC about a change to your business

You must tell HM Revenue and Customs (HMRC) if you change your name, business name or your personal or trading address.

Tell HMRC about a new employee

You must tell HM Revenue and Customs (HMRC) when you take on a new employee and be registered as an employer.

Tell HMRC about a new employee

You must tell HM Revenue and Customs (HMRC) when you take on a new employee and be registered as an employer. Before you pay your new starter follow these steps.

The National Minimum Wage and Living Wage

The minimum wage a worker should get depends on their age and if they’re an apprentice.

Understanding your employees’ tax codes

You put an employee’s tax code into your payroll software to work out how much tax to deduct from their pay throughout the year.

What happens if you do not report payroll information on time

Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.

What to do if an employee changes gender

If one of your employees changes their gender, you need to tell HM Revenue and Customs (HMRC) and make sure the employee’s paying the right National Insurance.

What to do if you get an online penalty warning message

Information for employers if you receive a reminder through PAYE Online because your payroll submission or payment is made late.

What to do if your employee has more than 1 job

How to work out National Insurance contributions if your employee has more than 1 job.

What to do when an employee dies

Reporting a workplace death

What to do when an employee leaves

You need to tell HM Revenue and Customs (HMRC) when one of your employees leaves or retires, and deduct and pay the right tax and National Insurance.

What to do when an employee reaches State Pension age

You need to update your payroll records when one of your employees reaches State Pension age so they stop paying National Insurance.

When and how an employee operates PAYE on their employment income

Information about direct collection and direct payment schemes, used to collect tax or National Insurance contributions (NICs), or both.

Work out your new employee’s tax code

You need to work out which tax code and starter declaration to use in your payroll software when you take on a new employee. You must report this information to HM Revenue and Customs (HMRC) using a Full Payment Submission (FPS) on or before your new starter’s first payday.

Pension Schemes (26)

Apply to register a pension scheme

How pension scheme administrators can apply to register a new pension scheme with HMRC and check the progress of submitted applications.

Check your pension scheme member’s annual allowance

What you need to do if your member puts more than their annual allowance into their pension.

Check your pension scheme member’s protection status

What you as a pension scheme administrator need to do if your members protect their pension from the lifetime allowance reduction.

Information requirements for pension schemes

Find out about the requirements for pension scheme administrators, insurance companies, members and employers and how to report them to HMRC.

Manage a registered pension scheme

Find out how to manage pension schemes you’re the administrator of and tell HMRC about retirement annuity or deferred annuity contracts you wish to manage.

Pension scheme administration Manuals

These manuals contain guidance on pension scheme administration.

Pension schemes and unauthorised payments

Payments made outside the tax rules are classed as unauthorised and tax charges are payable.

Personal pensions

Personal pensions are pensions that you arrange yourself. They’re sometimes known as defined contribution or ‘money purchase’ pensions. You’ll usually get a pension that’s based on how much was paid in.

Plan your retirement income

Reclaim tax deducted from pension scheme investments

If a registered pension scheme has had UK Income Tax deducted from its investment income you can ask HMRC to repay the tax.

Reclaim tax relief for pension scheme members with relief at source

Find out how you can use relief at source to claim tax relief back on pension scheme contributions.

Record keeping for pension trustees

As the trustee of a registered pension scheme you are responsible for accurate record keeping to support your tax returns.

Register as a pension scheme administrator

Find out how to become a pension scheme administrator if you’re an individual, partnership or business.

Responsibilities of a pension trustee

Most registered pension schemes have one or more trustees who act separately from the employer or anyone else who set up the scheme.

Self Assessment for pension trustees

How to get your trustee tax return, deadlines for submission, ways to pay and claiming repayments.

Send pension scheme reports

Pension scheme returns, Accounting for Tax returns and event reports you must complete and send to HMRC if you’re a scheme administrator.

Sending a relief at source annual information return

Find out how to complete and send a relief at source annual information return if you are a pension scheme administrator.

Set up and manage a workplace pension scheme

Tax on a private pension you inherit

You may have to pay tax on payments you get from someone else’s pension pot after they die.

Tax on investments for pension trustees

Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.

Tax on lump sum death benefit payments

How to deal with lump sum death benefit payments and what tax to deduct.

Transfer a pension scheme member’s savings

Moving an individual’s pension fund from one scheme to another and guarding against pension liberation.

Wind up a pension scheme

Submit an Event Report to HMRC to declare that a scheme has ceased to exist.

Work out a basis amount using drawdown pension tables

Tables and instructions to work out the ‘basis amount’ for calculating the maximum income from capped drawdown pension funds.

Workplace pensions

A workplace pension is a way of saving for your retirement that’s arranged by your employer. Some workplace pensions are called ‘occupational’, ‘works’, ‘company’ or ‘work-based’ pensions.

Workplace pensions – what your employer can and can’t do

All employers must offer a workplace pension scheme by law. You, your employer and the government pay into your pension.

Savings & Investments (12)

Child Trust Fund

A Child Trust Fund (CTF) is a long-term tax-free savings account for children. You cannot apply for a new Child Trust Fund because the scheme is now closed. You can apply for a Junior ISA instead.

Child Trust Fund statistics

These statistics provide information on Child Trust Fund accounts.

Individual Savings Accounts (ISA) statistics

HMRC statistics on new subscriptions to adult and junior ISAs, and total ISA savings.

Individual Savings Accounts (ISAs)

You can save tax-free with Individual Savings Accounts (ISAs).

Interest on savings for children

There’s usually no tax to pay on children’s accounts.

Junior Individual Savings Accounts (ISA)

Junior Individual Savings Accounts (ISAs) are long-term, tax-free savings accounts for children.

Peer to peer lending

Guidance for individuals investing in peer to peer loans, reporting interest and claiming losses from loans that default.

Tax on dividends

You may get a dividend payment if you own shares in a company. You can earn some dividend income each year without paying tax.

Tax on savings interest

Most people can earn some interest from their savings without paying tax. Your allowances for earning interest before you have to pay tax on it include: your Personal Allowance; starting rate for savings; Personal Savings Allowance.

Tax on your private pension contributions

Your private pension contributions are tax-free up to certain limits. This applies to most private pension schemes, for example: workplace pensions; personal and stakeholder pensions; overseas pension schemes that qualify for UK tax relief – ask your provider if it’s a ‘qualifying overseas pension scheme’

Tax when you buy shares

When you buy shares, you usually pay a tax or duty of 0.5% on the transaction.

Tax when you sell shares

You may have to pay Capital Gains Tax if you make a profit (‘gain’) when you sell (or ‘dispose of’) shares or other investments.

Self Assessment – Self-employment and Partnerships (12)

Averaging for creators of literary or artistic works (Self Assessment helpsheet HS234)

Find information about the averaging tax relief available for authors or artists.

Calculating doctors’ expenses (Self Assessment helpsheet HS231)

Find out how to calculate your expenses to complete your Self Assessment tax return for doctors and medical practitioners involved in a partnership.

Capital allowances and balancing charges (Self Assessment helpsheet HS252)

Use Self Assessment helpsheet HS252 to help you fill in the capital allowances boxes on your tax return.

Check reliefs and rules for farmers and market gardeners (Self Assessment helpsheet HS224)

Find out how to claim on special rules and reliefs that may apply if you prepare your accounts on an accruals basis.

Completing Partnership Tax Returns for partners non-residence in, or domicile outside, the UK (Self Assessment helpsheet HS380)

Find out how to fill in the Partnership Tax Return for partnerships that operate partly overseas or where one or more partners are not resident in the UK.

Farm stock valuation (Self Assessment helpsheet HS232)

Find out how to value your farm stock for Self Assessment purposes.

How to calculate your taxable profits (Self Assessment helpsheet HS222)

Find out how to calculate your taxable profits.

HS204 – Limit on Income Tax reliefs – Self Assessment helpsheet

Find out the total amount of certain Income Tax reliefs that can be used to reduce your total taxable income and complete your Self Assessment tax return.

Information from your accounts (Self Assessment helpsheet HS229)

Use this helpsheet to fill in your Self Assessment tax return and the trading pages of a Partnership Tax Return.

More than one business (Self Assessment helpsheet HS220)

Find information about your tax return if you have more than one business.

Qualifying care relief for carers (Self Assessment helpsheet HS236)

Find out how to get certain payments tax-free for foster carers, adult placement carers, kinship carers and staying put carers.

Relief for trading losses (Self Assessment helpsheet HS227)

Find out how to report trading losses in your Self Assessment tax return.

Self Assessments (38)

Accrued Income Scheme (Self Assessment helpsheet HS343)

Find out about the Accrued Income Scheme and how to work out your accrued income profits or losses.

Agricultural land loss relief (Self Assessment helpsheet HS251)

Find out when you can claim additional loss relief, known as ‘agricultural relief’, if you have agricultural land included in your rental business.

Charitable giving tax relief (Self Assessment helpsheet HS342)

How to claim relief on a Self Assessment tax return if you donate to charity through Gift Aid, Payroll Giving or gifts of shares, securities, land or buildings.

Community Investment Tax Relief (Self Assessment helpsheet HS237)

How to claim tax relief under the Community Investment Tax Relief (CITR) scheme.

Dual residency (Self Assessment helpsheet HS302)

Use the Self Assessment helpsheet to claim relief on dual residency, when there’s a double taxation agreement between the UK and another country you live in.

Employment, residence and domicile issues (Self Assessment helpsheet HS211)

Find out about residence and domicile issues on the Employment pages of your Self Assessment tax return.

Employment-related shares and securities (Self Assessment helpsheet HS305)

Find out how to work out the taxable amount on your employment-related shares and securities.

Enterprise Investment Scheme – Income Tax relief (Self Assessment helpsheet HS341)

Find out how to claim Income Tax relief under the Enterprise Investment Scheme.

Find a lost UTR number

You’ll automatically be sent a Unique Taxpayer Reference (UTR) when you: register for Self Assessment or set up a limited company

Foreign tax credit relief and capital gains (Self Assessment helpsheet HS261)

Find out about the foreign tax credit relief available against your capital gains.

Furnished holiday lettings (Self Assessment helpsheet HS253)

Use this guide to help you fill in the UK property pages of your Self Assessment tax return.

Gains on foreign life insurance policies (Self Assessment helpsheet HS321)

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

Gains on UK life insurance policies (Self Assessment helpsheet HS320)

Find out how you should enter chargeable event gains from UK life insurance policies on your Self Assessment tax return.

Get your SA302 tax calculation

You can get evidence of your earnings (‘SA302’) for the last 4 years once you’ve sent your Self Assessment tax return.

If you cannot pay your tax bill on time

You must arrange to pay your tax bill with HM Revenue and Customs (HMRC) if you either: miss a payment; know you cannot pay on time

If you do not pay your tax bill

If you do not pay your tax bill on time and cannot make an alternative arrangement to pay, HM Revenue and Customs (HMRC) can take ‘enforcement action’ to recover any tax you owe.

Income and benefits from transfers of assets abroad or from Non-Resident Trusts (Self Assessment helpsheet HS262)

Find out about income and benefits from the transfers of assets abroad or from Non-Resident Trusts.

Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (Self Assessment helpsheet HS340)

Find out about tax reliefs on qualifying loans and alternative finance arrangements.

Keeping your pay and tax records

You need to keep records if you have to send HM Revenue and Customs (HMRC) a Self Assessment tax return.

Living accommodation (Self Assessment helpsheet HS202)

Find out how to complete the employment pages of your Self Assessment tax return if your employer provides living accommodation for you or your relations.

Non taxable payments or benefits for employees (Self Assessment helpsheet HS207)

Find information to help you fill in the Employment pages of your Self Assessment tax return.

Non-resident Capital Gains for land and property in the UK (Self Assessment helpsheet HS307)

Find out about the treatment of non-resident Capital Gains on direct and indirect disposals of interest land and property in the UK

Non-resident entertainers and sportspersons (Self Assessment helpsheet HS303)

Use this helpsheet to understand tax rules on non-resident entertainers and sportspersons.

Non-residents savings and investment income (Self Assessment helpsheet HS300)

How to work out your taxable income from UK savings and investments if you’re not resident in the UK.

Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304)

How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.

Other taxable income for Self Assessment helpsheet (HS325)

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

Overlap relief (Self Assessment helpsheet HS260)

Find out how to work out Foreign Tax Credit Relief if you have overlap profits or you’re claiming overlap relief.

Pay your Self Assessment tax bill

The deadlines for paying your tax bill are usually: 31 January – for any tax you owe for the previous tax year (known as a balancing payment) and your first payment on account; 31 July for your second payment on account

Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Find out about paying tax on the remittance basis if you’re a UK resident who has foreign income and gains but do not live in the UK.

Payments in kind and asset transfers (Self Assessment helpsheet HS213)

Use this helpsheet to help you fill in your Self Assessment tax return when you get payments in kind from your employer.

Pension savings – tax charges (Self Assessment helpsheet HS345)

Use this guide to help you complete the pension savings tax charges and taxable lump sums from overseas pension schemes.

Relief for foreign tax paid (Self Assessment helpsheet HS263)

Use the Self Assessment helpsheet (HS263) to work out tax credit relief on income that you’ve paid foreign tax on.

Rent a Room Scheme (Self Assessment helpsheet HS223)

Find out about the Rent a Room Scheme if you’re a trader, owner occupier or tenant.

Seafarers’ Earnings Deduction (Self Assessment helpsheet HS205)

Find out if you qualify for the Seafarers’ Earnings Deduction.

Self Assessment tax returns Overview

Overview of Self Assessment tax Returns

Tax equalisation (Self Assessment helpsheet HS212)

Use this helpsheet to understand tax equalisation and prepare tax returns for tax equalised individuals.

Tell HMRC about a student or postgraduate loan in your tax return

If you complete a Self Assessment tax return, you must use it to tell HMRC about your student or postgraduate loan deductions.

Understand your Self Assessment tax bill

You’ll get a bill when you’ve filed your tax return. If you filed online you can view this: when you’ve finished filling in your return (but before you submit it) – in the section ‘View your calculation’; in your final tax calculation – it can take up to 72 hours after you’ve submitted your return for this to be available in your account

Stamp & Property Taxes (27)

Annual Tax on Enveloped Dwellings

Find out about Annual Tax on Enveloped Dwellings (ATED), what you need to pay and how to appoint an agent or adviser to act on your behalf.

Annual Tax on Enveloped Dwellings Returns Notice

Find out when and how to submit an Annual Tax on an Enveloped Dwellings (ATED) return.

Annual Tax on Enveloped Dwellings: reliefs and exemptions

Find out what reliefs and exemptions are available for Annual Tax on Enveloped Dwellings (ATED).

Annual Tax on Enveloped Dwellings: returns

When and how to submit or change your Annual Tax on Enveloped Dwellings (ATED) return.

Annual Tax on Enveloped Dwellings: work out the value of your property

Find out how to work out the value of your property and get information about pre-return banding checks.

Capital Gains Tax on high value residential property

If you pay Annual Tax on Enveloped Dwellings, you must pay Capital Gains Tax when you sell the property up to 5 April 2019, or Corporation Tax from 6 April 2019.

Higher rates of Stamp Duty Land Tax

Check if you have to pay the higher rates of Stamp Duty Land Tax (SDLT) when you buy a residential property in England or Northern Ireland.

Leasehold sales on Stamp Duty Land Tax

Find out about Stamp Duty Land Tax (SDLT) on leasehold properties.

Pay Annual Tax on Enveloped Dwellings

Check if you have to pay the Stamp Duty Land Tax (SDLT) surcharge from 1 April 2021 for buyers of residential property in England and Northern Ireland who are not resident in the UK.

Stamp Duty Land Tax

You must pay Stamp Duty Land Tax (SDLT) if you buy a property or land over a certain price in England and Northern Ireland.

Stamp Duty Land Tax online and paper returns

Find out about sending a Stamp Duty Land Tax (SDLT) return, late filing penalties, amending a return and applying for a refund.

Stamp Duty Land Tax relief for land or property transactions

Find out what the main Stamp Duty Land Tax (SDLT) reliefs are for land or property transactions.

Stamp Duty Land Tax: appeal against a late filing penalty

When and how to appeal against a Stamp Duty Land Tax (SDLT) penalty and the deadlines for making an appeal.

Stamp Duty Land Tax: HM Revenue and Customs compliance checks

HMRC may check your Stamp Duty Land Tax (SDLT) return to make sure you’ve paid the right amount.

Stamp Duty Land Tax: linked purchases or transfers

Find out how to apply Stamp Duty Land Tax (SDLT) when there are multiple sales or transfers between the same buyer and seller.

Stamp Duty Land Tax: Scottish transactions

Land transactions in Scotland before and after 1 April 2015 – how to get an urgent Stamp Duty Land Tax certificate.

Stamp Duty Land Tax: shared ownership property

Find out how much Stamp Duty Land Tax (SDLT) to pay when you buy property through a shared ownership scheme.

Stamp Duty Land Tax: transactions that don’t need a return

Find out which property transactions are exempt from Stamp Duty Land Tax (SDLT).

Stamp Duty Land Tax: transfer ownership of land or property

Find out if you have to pay Stamp Duty Land Tax (SDLT) on transfers of land or property depending on type of transfer, your marital status and other factors.

Stamp Duty Land Tax: Welsh transactions

Find what to do about Land Transaction Tax when you buy land and property in Wales from 1 April 2018.

Stamp Duty on land transfers before December 2003

How to deal with a property or land transfer that started before 10 July 2003 and was completed after 1 December 2003.

Stamp Duty: rates on land transfers before December 2003

Rates of Stamp Duty on land transfers before December 2003

Submit your Annual Tax on Enveloped Dwellings return

Tax when you sell property

You may have to pay Capital Gains Tax if you make a profit (‘gain’) when you sell (or ‘dispose of’) property that’s not your home, for example:

Tax when you sell your home

You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home if all of the following apply:

What to include in a Stamp Duty Land Tax calculation

Find out what transactions to include in the amount you use to work out Stamp Duty Land Tax (SDLT).

Tax Credits (18)

Child Tax Credit

A quick overview of child tax credit.

Child Tax Credit when your child reaches 16

Child Tax Credit usually stops on 31 August after your child turns 16 but can continue for children under 20 in approved education, training or registered with a careers service.

Claiming and dealing with tax credits for someone else

You can get permission to deal with someone else’s tax credits. The type of permission you need depends on what you want to do.

Correct a mistake on your tax credits claim form

Call the Tax Credit Helpline straight away to correct a mistake on your claim form.

Help and support with tax credits

Watch videos and webinars to get help with tax credits.

How tax credits and other benefits affect each other

Child Benefit payments are not affected by any tax credits you get, but other benefits like Housing Benefit are.

How to claim tax credits

Tax credits have been replaced by Universal Credit.

How to renew tax credits

If you’re claiming tax credits, you’ll be sent a renewal pack that tells you how to renew your tax credits. If it has a red line across the first page and says ‘reply now’ you will need to renew your tax credits.

Report changes that affect your tax credits

Your tax credits could go up, down or stop if there are changes in your family or work life. You must report any changes to your circumstances to HM Revenue and Customs (HMRC).

Tax credits – appeals and complaints

You can: dispute an overpayment decision if you’ve been asked to pay back tax credits; disagree with a tax credits decision if you think your tax credits are wrong; complain if you think you’ve been treated unfairly

Tax credits – work out your childcare costs

You can calculate your childcare costs to report to HM Revenue and Customs (HMRC).

Tax credits checks

The Tax Credit Office will write to you if they want to check your tax credits – you must send them the information they ask for by their deadline.

Tax credits if you have a baby

If you have a baby, you might be able to get more money if you’re already getting Child Tax Credit or Working Tax Credit.

Tax credits if you leave or move to the UK

If your partner is outside the UK and you do not have children, check the Working Tax Credit guidance for information on whether you can continue to claim.

Tax credits overpayments

You might be overpaid tax credits if: there’s a change in your circumstances – even if you report the change on time; you or the Tax Credit Office make a mistake; you do not renew your tax credits on time

Tax credits: your payment dates

You choose if you want to get paid weekly or every 4 weeks on your claim form. If you do not have a claim form, contact HM Revenue and Customs (HMRC)

Working out your income for tax credit claims and renewals

Find out what income you need to include in your tax credits claim or renewal.

Working Tax Credit

You can only make a claim for Working Tax Credit if you already get Child Tax Credit.

Trusts & Estates (13)

Find out about taxable items, tax pools and deductions for trusts and Income Tax

How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.

Manage your estate’s details

Use the online service to update details of an estate, authorise an agent, or close an estate.

Manage your trust’s details

Use the online service to update details of your trust, declare no changes, authorise an agent, or close a trust on the trust register.

Non-resident trusts

Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.

Records to keep for trusts

Find out what records you must keep about trusts for tax purposes, who can access your information, and what to do if your records are lost or destroyed.

Register a trust as a trustee

Register a trust as an agent

Register an estate as a personal representative

Use the online service to register a deceased person’s estate if you’re an executor, administrator or personal representative.

Register your client’s estate

Trust Registration extension – an overview

Find out about the new rules when registering a trust and requesting information from the register from 6 October 2020.

Trusts and Capital Gains: work out your tax

Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.

Trusts and Inheritance Tax

Find out if Inheritance Tax is due on assets transferred in or out of a trust and on certain trusts at each 10 year anniversary.

Trusts and taxes overview

A trust is a way of managing assets (money, investments, land or buildings) for people. There are different types of trusts and they are taxed differently.

Value Added Tax (VAT) (43)

Apply to use Simplified Import VAT Accounting

Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme.

Businesses selling goods in the UK using online marketplaces

Find out your VAT obligations if you use an online marketplace to sell goods in the UK.

Changes to notifying an option to tax land and buildings during coronavirus (COVID-19)

Check temporary changes to the time limit and rules for notifying an option to tax land and buildings.

Check when you must use the VAT reverse charge for building and construction services

Find out about the domestic reverse charge for supplies of building and construction services from 1 March 2021.

Correct errors on your VAT Returns

Guidelines on how to correct errors on your VAT Return.

EU country codes, VAT numbers and enquiry letters for EC Sales Lists

Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).

Exemption and partial exemption from VAT

Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.

Help and support for Making Tax Digital

Watch videos and register for free webinars to learn more about Making Income Tax and VAT Digital if you’re an agent or a business.

How to submit your return

Guidelines on how to submit your VAT Return.

Insolvency and your VAT

If you or your business becomes bankrupt or insolvent, your insolvency practitioner will usually cancel your VAT registration and organise payment of your VAT.

Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland

If you import goods into Great Britain from outside the UK or from outside the EU to Northern Ireland you may have to pay import VAT on goods. For supplies of services from outside the UK you must account for VAT under the reverse charge procedure.

Private use and self-supply of goods and services for VAT

How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.

Reclaiming VAT

You can usually reclaim the VAT paid on goods and services purchased for use in your business. If a purchase is also for personal or private use, you can only reclaim the business proportion of the VAT.

Refunds of VAT for businesses visiting the UK

Reclaim VAT you’ve paid on goods and services bought in the UK to use in your business if you’re registered as a business outside the UK.

Refunds of VAT for UK businesses buying in EU countries

How to reclaim VAT you’ve paid in an EU country if you’re registered for VAT in the UK.

Refunds of VAT paid in the UK on or before 31 December 2020 by EU businesses

Reclaim VAT you’ve paid on goods and services bought in the UK on or before 31 December 2020.

Tell HMRC you’re importing multiple vehicles

Use the Notification of Vehicle Arrivals (NOVA) online service to tell HMRC that you’re importing multiple vehicles.

Transactions in foreign currencies and VAT

How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.

VAT Annual Accounting Scheme

Usually, VAT-registered businesses submit their VAT Returns and payments to HM Revenue and Customs 4 times a year. With the Annual Accounting Scheme you: make advance VAT payments towards your VAT bill – based on your last return (or estimated if you’re new to VAT); submit 1 VAT Return a year

VAT Cash Accounting Scheme

Usually, the amount of VAT you pay HM Revenue and Customs (HMRC) is the difference between your sales invoices and purchase invoices. You have to report these figures and pay any money to HMRC even if the invoices have not been paid.

VAT deferred due to coronavirus (COVID-19)

Find out about VAT payments deferred between 20 March and 30 June 2020.

VAT Flat Rate Scheme

The amount of VAT a business pays or claims back from HM Revenue and Customs (HMRC) is usually the difference between the VAT charged by the business to customers and the VAT the business pays on their own purchases.

VAT for builders

VAT for most work on houses and flats by builders and similar trades like plumbers, plasterers and carpenters is charged at the standard rate of 20% – but there are some exceptions.

VAT margin schemes

VAT margin schemes tax the difference between what you paid for an item and what you sold it for, rather than the full selling price. You pay VAT at 16.67% (one-sixth) on the difference.

VAT on sales of digital services in the EU

This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS).

VAT Overview

An overview of businesses charging VAT.

VAT payments on account

Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.

VAT rates on different goods and services

A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.

VAT record keeping

VAT-registered businesses must: keep records of sales and purchases; keep a separate summary of VAT called a VAT account; issue correct VAT invoices

VAT registration

Guidelines on how to register for VAT.

VAT repayments

Usually, if you’ve charged your customers less VAT than you’ve paid on your purchases, HM Revenue and Customs (HMRC) repay you the difference.

VAT retail schemes

If you sell goods you must calculate how much VAT to record in your VAT account.

VAT visits and inspections

Details on VAT inspections and what to expect.

VAT when you buy a vehicle to sell on

VAT-registered motor dealers can reclaim the VAT shown on the invoice when they buy vehicles to sell on. Reclaim on your next VAT Return.

VAT when you sell a vehicle

VAT-registered businesses can use this tool to work out what VAT to charge when selling a vehicle.

VAT: costs or disbursements passed to customers

How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.

VAT: instalments, deposits, credit sales

How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.

VAT: lost, stolen, damaged or destroyed goods

How you should account for VAT on goods that are lost, stolen, damaged or destroyed.

VAT: part-exchanges, barters and set-offs

How to account for VAT on goods that you give away, exchange or offset.

VAT: self-billing arrangements

How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.

Work out your place of supply of services for VAT rules

Find out which country’s VAT rules to use when supplying services abroad.

Work out your VAT fuel scale charge

You can use fuel scale charges to work out how much VAT to pay back on fuel if you use a business car for private purposes. This means you do not have to keep detailed mileage records.

Working out the value of your imports

Use one of 6 ways to work out the value of goods produced outside of the EU, for Customs Duty, VAT calculations and trade statistics.

Amateur Sports Clubs (4)

CASC A1 – Community Amateur Sports Club registration form

Use online form or postal form CASC (A1) to register your club as a Community Amateur Sports Club (CASC).

CT600E (2015) – Charity and Community Amateur Sports Clubs version 3

Tell HMRC if your charity or Community Amateur Sports Clubs claims exemption from tax on all or any part of its income and gains.

Gift Aid declaration forms for a single donation

Use the Gift Aid declaration form to make a one-off Gift Aid donation to a charity or Community Amateur Sports Club (CASC), or use the form if you’re a charity or CASC to give to your supporters.

Sponsorship and Gift Aid declaration

Use form Sponsorship and Gift Aid declaration to make a Gift Aid donation to a charity or Community Amateur Sports Club (CASC) from a sponsored event.

Capital Gains Tax (3)

185 – Investment club certificate

Use form 185 to show a member’s proportionate share of the club’s gains and income.

CG34 – Post-transaction valuation checks for capital gains

Use form CG34 to check the valuation of an asset you have used when working out your Capital Gains Tax liability or, for companies, your Corporation Tax liability on chargeable gains.

SA108 – Self Assessment: Capital gains summary

Use supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.

Charities (4)

ChV1 – Change of details

Use the online forms service or the postal form if your organisation is already registered and you need to tell HMRC about significant changes to your organisation.

CT600E (2015) – Charity and Community Amateur Sports Clubs version 3

Tell HMRC if your charity or Community Amateur Sports Clubs claims exemption from tax on all or any part of its income and gains.

Gift Aid declaration forms for a single donation

Use the Gift Aid declaration form to make a one-off Gift Aid donation to a charity or Community Amateur Sports Club (CASC), or use the form if you’re a charity or CASC to give to your supporters.

Sponsorship and Gift Aid declaration

Use form Sponsorship and Gift Aid declaration to make a Gift Aid donation to a charity or Community Amateur Sports Club (CASC) from a sponsored event.

Child Benefit (13)

BG1 – Guardian’s Allowance claim form

Claim Guardian’s Allowance if you’re bringing up a child whose parents have died.

CH193 – Tell the Child Benefit office about a child being looked after by a local authority or care trust

Use form CH193 to tell the Child Benefit office that a child is being looked after by a local authority or care trust for 8 weeks or more.

CH2 – Claim Child Benefit for one or more children

Complete the CH2 form to claim Child Benefit for up to 2 children, and CH2(CS) form to claim Child Benefit for more than 2 children.

CH24A – Ask HMRC to reconsider a Child Benefit or Guardian’s Allowance decision

Use form CH24A to ask the Child Benefit office to reconsider a Child Benefit or Guardian’s Allowance decision.

CH297 – Tell the Child Benefit office that your child is staying in education

Use the online service (CH297) to tell the Child Benefit office that your child’s staying in approved education or training after age 16.

CH299 – Apply for extension to Child Benefit

Use the online service (CH299) to apply for an extension of Child Benefit if your child’s under 18 and has left approved education or training.

CH459 – Tell the Child Benefit office that your child has left education

Use the online service (CH459) to tell the Child Benefit Office that your child aged 16 or over has left approved education or training.

CH995 – Authorise an adviser to deal with your High Income Child Benefit Charge

Use the online form service or postal form CH995 to allow a tax adviser or accountant to act on your behalf for High Income Child Benefit Charge issues.

High Income Child Benefit Charge: restart your Child Benefit payments

Use the online service to restart your Child Benefit payments if you’ve previously stopped them because of the High Income Child Benefit Charge.

High Income Child Benefit Charge: stop your Child Benefit payments

Use the online service to stop your Child Benefit payments if you or your partner are affected by the High Income Child Benefit Charge.

Report changes to family circumstances affecting Child Benefit

Tell the Child Benefit Office about changes to your family circumstances.

Report changes to your child’s circumstances that may affect Child Benefit

Use the online service to tell the Child Benefit Office about changes to your child’s circumstances.

TC689 – Tax credits and Child Benefit: allow someone to act for you

Use form TC689 to authorise someone (an ‘intermediary’) to act on your behalf for your tax credits and Child Benefit.

Construction Industry Scheme (11)

CIS 340 – Construction Industry Scheme

This guidance explains the duties of both contractors and sub-contractors within the Construction Industry Scheme.

CIS132 – Record amounts set off as company deductions

If your company is paid under deduction for the Construction Industry Scheme (CIS), use form CIS132 to record how you’ve set off the deductions.

CIS301 – Register for payment under deduction

If you’re a sole trader, use Construction Industry Scheme (CIS) form CIS301, to register as a subcontractor for payment under deduction.

CIS302 – Register for gross payment

If you’re a sole trader, use Construction Industry Scheme (CIS) form CIS302, to register as a CIS subcontractor with gross payment status.

CIS304 – Register your partnership as a subcontractor

Use Construction Industry Scheme (CIS) form CIS304 to register your partnership as a subcontractor, or apply for gross payment status.

CIS305 – Register your company

If you’re a company secretary, use Construction Industry Scheme (CIS) form CIS305 to register your company as a subcontractor, or apply for gross payment status.

CIS324 – Authorise disclosure of a partnership

Use Construction Industry Scheme (CIS) form CIS324 to authorise disclosure for registering partner details of any other partners’ compliance failures.

CIS325 – Authorise disclosure of a company

Use Construction Industry Scheme (CIS) form CIS325 to authorise disclosure of any directors’ (or beneficial shareholders’) compliance failures.

CIS40 – Claim repayment of subcontractor deductions

Use the Construction Industry Scheme (CIS) form CIS40 if you’re an individual, to claim repayment of subcontractor deductions during the current tax year.

CIS41 – Claim a partner’s repayment of subcontractor deductions

If you’re in a partnership, use Construction Industry Scheme (CIS) form CIS41, to claim repayment of subcontractor deductions during the current tax year.

Payment and deduction statement

Give subcontractors a statement to break down payments and deductions for the Construction Industry Scheme (CIS).

Corporation Tax (23)

64-8 – Tax agents and advisers: authorising your agent

Use form 64-8 to authorise HMRC to deal with an accountant, tax agent or adviser acting on your behalf.

Apply for Advance Assurance for Research and Development tax relief

Send an application for Advance Assurance for Research and Development (R&D) tax relief.

Corporation Tax via CHAPS (Cumbernauld)

Request to pay Corporation Tax by CHAPS to HMRC Cumbernauld

Corporation Tax via CHAPS (Shipley)

Request to pay Corporation Tax by CHAPS to HMRC Shipley

CT101 – Return of stock dividends

Use form CT101 if you need to provide a return of stock dividends under Section 1052 of the Corporation Tax Act 2010.

CT2 – Non-qualifying company distributions

Use form CT2 to provide a return of non-qualifying company distributions under S234(5) Income and Corporation Taxes Act 1988.

CT41G – details of clubs, societies, voluntary associations and other similar bodies

Use form CT41G (Clubs) if your club, society, voluntary association or other similar body has started any business activity.

CT600 (2008) – Company Tax Return Version 2

Use form CT600 (2008) Version 2 to file a Company Tax Return for accounting periods starting before 1 April 2015.

CT600 (2019) – Company Tax Return Version 3

Use form CT600 (2019) Version 3 to file a Company Tax Return for accounting periods starting on or after 1 April 2015.

CT600 Short (2008) – Short Company Tax Return Version 2

Use form CT600 (Short) (2008) Version 2 if you are a small business, club or company with straightforward tax affairs.

CT600A (2015) – close company loans and arrangements to confer benefits on participators Version 3

Use supplementary pages CT600A (2015) Version 3 for accounting periods starting on or after 1 April 2015.

CT600B (2015) – Controlled foreign companies and foreign permanent establishment exemptions version 3

Use these supplementary pages if your company held an interest of 25% in a foreign company controlled from the UK.

CT600C (2018) – Group and consortium relief version 3

Use if you’re claiming or surrendering relief under the group or consortium relief provisions.

CT600D (2015) – Insurance version 3

Use supplementary pages CT600D (2015) version 3 if your company has been involved in Overseas Life Assurance Business.

CT600E (2015) – Charity and Community Amateur Sports Clubs version 3

Tell HMRC if your charity or Community Amateur Sports Clubs claims exemption from tax on all or any part of its income and gains.

CT600F (2015) – Tonnage Tax version 3

Use supplementary pages CT600F (2015) version 3 if your company operates ships and is a party to a Tonnage Tax election.

CT600H (2015) – Cross-border royalties Version 3

Use if a UK company made cross-border royalty payments after 1 October 2002.

CT600I (2019) – Supplementary charge in respect of ring fence trades version 3

Use supplementary pages CT600I (2019) version 3 if your company carried on a ring fence trade for any period beginning on (or deemed to have begun on) 17 April 2002.

CT600J (2015) – Disclosure of tax avoidance schemes Version 3

Use supplementary pages if you’re party to any notifiable arrangements under S308, 309, 310 Finance Act 2004 (FA 2004).

CT600K (2017) – Restitution Tax version 3

Tell HMRC if your company is chargeable to Corporation Tax on restitution interest.

CT61 – Return of Income Tax on company payments

Use form CT61 to claim return of Income Tax, interest, alternative finance payments, manufactured payments from abroad and tax on relevant distributions.

Disincorporation Relief claim form

Use the Disincorporation Relief claim form to tell HM Revenue and Customs (HMRC) about the details of assets transferred to a new business.

L2P – Reclaim tax paid by close companies on loans to participators

Claim relief online for loans that have been repaid, released or written off.

Import & Export (69)

ALVS1 – Apply for a manual release if the ALVS cannot process an automatic release

Use this form to apply for a manual release if the Automatic Licence Verification System (ALVS) cannot process an automatic release.

BOD1 – Bill of discharge for Inward Processing goods with full customs authorisation

Use the online form BOD1 to tell HMRC you’ve disposed of Inward Processing goods imported with a full customs authorisation.

BOD2 – End-use bill of discharge for goods with full customs authorisation

Use the online service to let HMRC know when you dispose of end-use goods imported with a full customs authorisation.

BOD3 – Tell HMRC you’ve disposed of Inward Processing goods entered into the UK

Use the online form BOD3 to tell HMRC how you disposed of Inward Processing goods imported using authorisation by declaration.

BOD4 – Tell HMRC you’ve disposed of End Use goods entered into the UK

Use the online form BOD4 to tell HMRC how you disposed of End Use goods imported using authorisation by declaration.

BOR286 – Report incorrect Customs Duty or VAT on items imported by post

Use form BOR286 if you believe the Customs Duty or import VAT was wrongly calculated on an item you imported by post using Royal Mail or Parcelforce.

C&E109 – Apply for release from conditions of relief on private motor vehicle

Use the online service or postal form (C&E109) to apply for release from the conditions of Transfer of Residence or Returned Goods Relief for a private motor vehicle.

C&E1246 – Declare Returned Goods Relief when using duplicate lists

Use form C&E1246 to make declarations for Returned Goods Relief when using duplicate lists.

C&E132 – Record a certificate of posting of goods

Use form C&E132 to record the posting of goods delivered from a HM Revenue and Customs (HMRC) postal depot or from an exporter’s premises for exportation by post.

C&E1900 – Apply for Binding Origin Information (BOI)

Use form C&E1900 to apply for Binding Origin Information (BOI).

C&E42 – Apply for authorisation to operate a Designated Export Place

Use form C&E42 to apply for authorisation to operate a Designated Export Place (DEP), used to clear goods inland before they’re removed to an air or sea port.

C&E48 – Apply to use simplified procedures for import or export

Use form C&E48 to apply for authorisation to use simplified procedures for importing and exporting.

C&E813 – Make a drawback repayment claim for Inward Processing Relief

Use the online form C&E813 to claim back duties and VAT paid on goods that are subject to Inward Processing Relief (IPR).

C105A – Provide information about the customs value of goods being imported

Use form C105A to declare information used to establish the customs value, which is used to calculate import VAT and Customs Duty.

C105B – Provide information if you calculate customs value in a different way

Use form C105B if you’re using an alternative method to declare information relating to customs value to form C105A

C108 – Temporary admission – inventory/document to support an oral customs declaration

Use form C108 when applying for the temporary importation of goods.

C110 – Tell HMRC about the temporary arrival of a non-EU private motor vehicle for personal use

Apply for temporary importation of a private motor vehicle using form C110.

C115 – Apply for for an Approved Economic Operator (APEO) certificate

Use print and post form C115 to apply for an Approved Economic Operator (APEO) certificate.

C122 – Notify HMRC of changes that affect your Authorised Economic Operator status

Use form C122 to notify HMRC of all changes that may affect your eligibility to hold Authorised Economic Operator (AEO) status.

C1221 – Amend an export declaration that contains an export refund claim

Use form C1221 to request an amendment to a Common Agricultural Policy export declaration that contains a claim to export refund.

C1299 – Movement Certificate EUR1

Use form C1299 to claim preferential duty rates on goods exported to countries that have a preferential trading agreement with the European Community.

C130 – Apply to remove goods from a transit shed

Use form C130 to get approval to collect goods from a transit shed.

C1300 – Movement Certificate EUR-MED

Use form C1300 to record preferential trade in goods between the UK and participating countries.

C1309 – Declare returned goods relief on postal importations

Use form C1309 to declare returned goods relief on postal importations to HMRC.

C130EX – Permission to progress shipment of goods after export

Use form C130EX to progress shipment of goods after export, custom input entry or certified receipt for goods loaded needing CIE departure message.

C1314 – Claim for relief from duty, CAP charges and VAT on returned goods

Claim relief from customs duty, Common Agricultural Policy (CAP) charges, excise duty or VAT on goods returning to the UK using form C1314.

C1331 – Declare pleasure craft on non-EU voyages leaving or arriving in the UK

Declare items on your pleasure craft for non-EU voyages when you’re leaving or arriving in the UK.

C1336 – Customs declaration for passengers leaving the UK

Use form C1336 to declare goods being exported and reclaim any customs duty paid if you’re a passenger departing from the UK.

C1349 – Application for authorisation of a regular shipping service

Use the online service or the postal form C1349 to apply for authorisation of a regular shipping service.

C1402 (F) – Request entry or clearance during CHIEF downtime

Use form C1402 (F) to request entry or clearance when the Collector has authorised short term fallback during CHIEF downtime.

C1403 (F) – Record CHIEF entries you changed or cleared before a system failure

Use form C1403 (F) to record changes or clearances of entries input into the Customs Handling of Import and Export Freight (CHIEF) system prior to failure.

C1421 – Claim relief from duty or VAT on inherited goods imported from outside the EU

Use form C1421 to apply for relief from duty and VAT on imported goods that you inherited from a deceased person’s estate whose place of residence was outside the EU.

C1454 – Apply for approved exporter status

Use the online service or postal form C1454 if you’re an exporter and want to use Simplified Procedures to export preference qualifying goods to preference-giving countries.

C155 – General declaration for inward or outward flights

Use form C155 to declare passengers and crew for inward and outward flights.

C1600 – Make a summary declaration of goods arriving from non-EC countries

Use form C1600 to declare goods that have arrived from non-EC countries.

C1600A – Presentation of goods from third countries

Use form C1600A to present imported third country goods.

C1601 – Presentation of goods for export (arrival)

Use form C1601 for the arrival or presentation of goods at UK locations when CHIEF facilities are not available.

C1602 departure – Submit a notification of exit of goods

Use form C1602 to tell HM Revenue and Customs about the departure of export goods at UK locations where commercial CHIEF (Customs Handling of Import and Export Freight) departure facilities are not available.

C1603 – Submit a retrospective notification of arrival

Use form C1603 to tell HMRC you have exported goods directly from the EU without HMRC clearance.

C1700 – Amend import or export licence declarations

Use form C1700 to amend your import or export licence declarations.

C179B – Declare re-importation of an unaccompanied private motor vehicle from outside the EU

Use form C179B to declare your vehicle to Customs and claim any relief from duty and VAT that may apply to private motor vehicles exported from the EC before.

C1800 – Apply to access Customs Handling of Import and Export Freight

Use form C1800 to access Customs Handling of Import and Export Freight (CHIEF) and give traders full contact details that need to be linked to their badge.

C208 – Shipping bill and stores for outgoing aircraft

Use form C208 to list outgoing aircraft stores that you’re removing from a warehouse.

C21 – Make a Customs Clearance Request

Use form C21 to request the release of goods at a location with an inventory system.

C257 – Record your aicraft cargo

Use form C257 to outline an aeroplane’s cargo manifest.

C27 – Submit a notice of arrival of certain classes of goods

Use form C27 to declare the arrival of certain classes of goods to HMRC.

C285 – Apply for repayment or remission of import duties CHIEF

Request repayment or remission of import duties using form C285 if you used CHIEF to import.

C384 (Vessels) – Apply for release of a private vessel on payment of customs duty and VAT

Use form C384 (Vessels) to apply for release on payment of customs duty or VAT on a private vessel.

C384 – Apply for release of a private motor vehicle on payment of Customs Duty and VAT

Use form C384 to apply for release of a private motor vehicle brought into the UK from outside the EU on payment of Customs Duty and VAT.

C595 – Apply for a certificate of entry for import or export

Use form C595 to apply for a certificate of entry for the import or export of goods.

C81 – Make an amendment to export declarations

Use the online service or postal form (C81) to make an amendment to export declarations, export statistical schedules for statistical purposes only.

C88 (1-8) – Single Administrative Document

Use the Single Administrative Document (C88(1-8)) and associated forms when you are manually processing import and export declarations.

C9011 – Declare cash amounts of 10,000 euros or more when leaving or entering EU

Use form C9011 to declare cash amounts of 10,000 euros or more when entering or leaving the EU.

C913 – Declare any weapons on board an aircraft

Declare to HM Revenue and Customs any weapons held on board an aircraft using form C913.

C920A – Declare imports of antiques that are over 100 years old

Use form C920A to declare imports of antiques manufactured or produced more than 100 years ago.

CCG1 – Apply for a Customs Comprehensive Guarantee

Use form CCG1, and questionnaire CCG1a if needed, to apply for a Customs Comprehensive Guarantee (CCG).

CCG2 – Send a Customs Comprehensive Guarantee from an approved guarantor to HMRC

Use form CCG2 to provide a new, or amended Customs Comprehensive Guarantee (CCG) from an approved bank or financial institution.

Change or cancel a Simplified Frontier Declaration

Tell HM Revenue and Customs about changes to, or cancellation of, a Simplified Frontier Declaration (SFD), which is used to declare imported goods at the frontier.

Get an EORI number

To move goods into or out of the EU you need an Economic Operator Registration and Identification (EORI) number.

NCH1 – Trader submission form header for declarations to the National Clearance Hub

Use form header NCH1 to submit import and export entry declarations to the National Clearance Hub (NCH).

PA7 – Ask for access to CHIEF through WEX channels

Ask for direct access into Customs Handling of Import and Export Freight (CHIEF) through Web, Email or XML (WEX) channels using form PA7.

Request partial entry print of import and export data

Use this form to ask for a partial entry print of data held in the Customs Handling of Import and Export Freight (CHIEF) MSS database.

Request reports from an EORI registered importer or exporter

Use this form to request access to Economic Operator Registration and Identification (EORI) import or export reports.

SP1 – Apply for End-Use Relief

Use the online service or postal form SP1 to apply for End-Use Relief on customs duties under Union Customs Code (UCC) procedures.

SP2 – Apply for authority to operate a customs warehouse under Union Customs Code procedures

Use the online service or postal form SP2 to ask HMRC for authority to operate a customs warehouse under Union Customs Code (UCC) procedures.

SP3 – Apply for Inward Processing Relief on customs duties

Use the online service or postal form SP3 to apply for Inward Processing Relief on customs duties under Union Customs Code (UCC) procedures.

SP4 – Apply for Outward Processing Relief

Use the online service or postal form SP4 to apply for Outward Processing Relief on customs duties under Union Customs Code (UCC) procedures.

SP5 – Apply for Temporary Admission on goods imported from outside the EU

Use the online service or postal form SP5 to apply for Temporary Admission on goods imported from outside the EU under Union Customs Code (UCC) procedures.

ToR1 – Application for Transfer of Residence relief

Use this form to apply for Transfer of Residence relief when you want to move your home from outside the EU to the UK.

Income Tax (21)

575T – Ask HMRC to transfer surplus Income Tax allowances

Ask HMRC to transfer any unused Married Couple’s Allowance or Blind Person’s Allowance to your spouse or civil partner using form 575(T).

Claim a tax refund if you’ve stopped work and flexibly accessed your pension

You can claim an Income Tax refund if you’ve stopped working and flexibly accessed your pension using the online service or postal forms (P50Z).

Claim Income Tax back when you’ve stopped work

You can claim an Income Tax refund when you’ve stopped work using the online service or postal form P50.

Form 17 – Declare beneficial interests in joint property and income

If you jointly own property with your spouse or civil partner and want to change the split of income from it for tax purposes use Income Tax form 17.

P50Z(DB) – Claim a pension death benefit lump sum Income Tax repayment

If you’ve stopped working, you can claim back tax HMRC owes you on a pension death benefit lump sum payment using form P50Z(DB).

P53 – Claim a tax refund when you’ve taken a small pension lump sum

Claim back tax that HMRC owes you on a small pension lump sum you’ve had using the online P53 or P53Z forms.

P53Z – Claim Income Tax back on a pension death benefit lump sum

Claim back tax HMRC owes you on a pension death benefit lump sum payment you recently had using form P53Z(DB).

P55 – Claim back a flexibly accessed pension overpayment

Use the online service or form P55 to reclaim an overpayment of tax when you’ve flexibly accessed part of your pension pot.

P55DB – Claim an Income Tax refund on a flexibly accessed pension death benefit payment

Claim back tax HMRC owes you on a death benefit lump sum payment using form P55(DB)

P85 – Get your Income Tax right if you’re leaving the UK

Claim tax relief or a tax refund if you’ve left the UK by using the online form service or P85 postal form.

PLA6 – Request an exemption from Income Tax on the capital part of a Purchased Life Annuity

Ask HMRC for exemption from Income Tax on part of a Purchased Life Annuity (PLA) payment and show the amount of the exemption using form PLA6.

R38 – Claim a refund of Income Tax if you’re an expat

If you’re a foreign national assigned to the UK, you’ve paid too much tax and you want to claim a refund, use form R38(expat).

R38 – Claim an Income Tax refund

Claim a tax refund if you’ve overpaid tax. You can also use this form to authorise a representative to get the payment on your behalf.

R40 – Claim a refund of Income Tax deducted from savings and investments

Apply for a repayment of tax on your savings interest if you do not complete a Self Assessment tax return.

R43 – Claim personal allowances and tax refunds if you’re not resident in the UK

Use form R43 to claim personal allowances and a tax repayment if you’re not resident in the UK.

R43M – Claim a tax refund if you’re a non-resident merchant seafarer

Claim an Income Tax refund if you’re a merchant seafarer and do not live in the UK or any other European Economic Area (EEA) using form R43M.

R43M(SED) – Claim an Income Tax refund if you’re a EEA resident merchant seafarer

Claim a tax refund using form R43M(SED) if you’re a merchant seafarer, live in a European Economic Area (EEA) State and do not normally live in the UK.

R86 – Apply to get a joint annuity without Income Tax taken off

You can ask to have your joint annuity paid without tax taken off by using form R86.

R89 – Apply to get an annuity without Income Tax taken off

You can ask for a Purchased Life Annuity to be paid without tax being taken off by using form R89.

Request for Seafarers’ NT Code for Income Tax

Ask HMRC for an NT tax code if you want them to allow your employer to pay you without deducting Income Tax (Seafarers’ Earnings Deduction (SED)).

Transfer the Married Couple’s Income Tax Allowance

Ask for a change in how the minimum amount of Married Couple’s Allowance is divided between you and your spouse or civil partner using the online form.

Inheritance Tax (71)

C1, C2 – confirmation

Use forms C1 and C2 to apply for confirmation if the deceased lived in Scotland.

C3 (2004) – Notes for completion of forms C1 and C5

Use C3 (2004) notes to help you complete forms C1 confirmation and C5 return of estate information if the deceased died on or after 1 November 2004 but before 1 September 2006.

C3 (2006) – Notes for completion of forms C1 and C5

Use C3 (2006) notes to help you complete forms C1 confirmation and C5 return of estate information if the deceased died on or after 1 September 2006.

C4 (S) – Corrective inventory and account (Scotland)

Use form C4(S) if you need an additional Grant of Confirmation for assets in Scotland because their description has changed or they were not originally included in the inventory.

C4 – corrective account

Use Form C4 to correct the Inheritance Tax paid on Form IHT400. For a Grant of Confirmation for assets in Scotland use Form C4(S) instead.

C5 (2004-2006) – return of estate information

Use form C5 with form C1 Confirmation if the deceased’s estate is an ‘excepted estate’ and the person died on or after 1 November 2004 but before 1 September 2006 with their permanent home in Scotland.

C5 (2006) – return of estate information

Use form C5 with form C1 Confirmation if the deceased’s estate is an ‘excepted estate’ and the person died on or after 1 September 2006 with their permanent home in Scotland.

C5 (OUK) (2006) – return of estate information

Use form C5 (OUK) with form C1 Confirmation if the deceased’s estate is an ‘excepted estate’ and the person died on or after 1 September 2006.

C5 (SE) (2006) – information about small estates

Use form C5 with form C1 Confirmation if the deceased’s estate is a small estate, is likely to be an ‘excepted estate’ and the person died on or after 1 September 2006 as a permanent resident of Scotland.

Commercial software suppliers

Details of the approved commercial suppliers who provide software to complete some Inheritance Tax forms.

D31 – domicile outside the United Kingdom

Use the D31 supplementary pages with form IHT100 if you have said that the transferor had their permanent home in a foreign country – domiciled abroad.

D32 – stocks and shares

Use form D32 supplementary pages with form IHT100 to give details of all stocks and shares transferred.

D33 – debts due to the settlement or trust

Use the D33 supplementary pages with form IHT100 to tell us about any debts owed to the transferor.

D34 – life insurance and annuities

Use form D34 supplementary pages with form IHT100 if the trust transfer included any dealings relating to life assurance policies.

D35 – household and personal goods

Use the D35 supplementary pages with form IHT100 to give details of household and personal goods involved in a chargeable event.

D36 – land, buildings and interests in land

Use the D36 supplementary pages with form IHT100 to give details of land, buildings, trees or underwood included in a ‘chargeable event’.

D37 – Agricultural Relief

Use D37 supplementary pages to give further information if you have deducted Agricultural Relief on form IHT100.

D38 – business relief, business or partnership interests

Use D38 supplementary pages with form IHT100 to give details of any business interests and holdings of unquoted shares or assets used in a business included in a ‘chargeable event’.

D39 – foreign assets

Use the D39 supplementary pages with form IHT100 to give details of any overseas assets included in a ‘chargeable event’ (but do not include foreign shares quoted on the London Stock Exchange).

Form PA1P – Apply for probate (the deceased had a will)

Use this form to apply for the legal right to deal with someone’s possessions if they’ve died and left a will. This is known as a ‘grant of representation’ or ‘grant of probate’.

IHT100 – Inheritance Tax account

Use form IHT100 and supplementary pages D31 to D40 to tell HMRC about chargeable events when Inheritance Tax is payable on a trust or gift.

IHT100a – gifts and other transfers of value

Use the IHT100a event form with form IHT100 if you’re telling us about a gift or other transfer of value on a trust on which Inheritance Tax is payable.

IHT100b – termination of an interest in possession

Use the IHT100b event form with form IHT100 to tell us about the ending of an interest in possession trust on settled property because the tenant has died or has transferred the assets.

IHT100c – assets ceasing to be held on discretionary trusts – proportionate charge

Use the IHT100c event form with form IHT100 if there is an Inheritance Tax proportional charge due because assets have been removed from a discretionary trust.

IHT100d – non interest in possession settlements – principal charge (10 year anniversary)

Use the IHT100d event form with form IHT100 to tell HMRC about property within the settlement that became ‘relevant property’ after the settlement started but before the 10 year anniversary.

IHT100e – charges on special trusts

Use the IHT100e event form with form IHT100 to tell us of any charges on special trusts.

IHT100f – cessation of conditional exemption – disposal of timber or underwood

Use the IHT100f event form with form IHT100 to tell us about a termination of ‘conditional exemption’ due to the disposal of timber or underwood.

IHT100g – alternatively secured pension chargeable event

Use the IHT100g event form with form IHT100 to tell us about a ‘chargeable event’ linked to an alternatively secured pension.

IHT105 – alternatively secured or unsecured pension fund – return of information

Use form IHT105 to tell us a ‘chargeable event’ on an alternatively secured or unsecured pension fund where the chargeable value is ‘nil’ because the fund is being used for a relevant dependant(s) or being passed to charity.

IHT122 – Apply for an Inheritance Tax reference after a chargeable event

Request an Inheritance Tax reference number and payslip to go with form IHT100 if you owe Inheritance Tax on a trust or lifetime transfer.

IHT205 – Return of estate information

Use the online service (IHT205), or postal form and (IHT206) notes to help complete the form if the estate is unlikely to pay Inheritance Tax.

IHT207 (2006) – return of estate information

Use form IHT207 for probate if the deceased’s estate is an ‘excepted estate’ and the person died on or after 1 September 2006 with their permanent home abroad and limited assets in England, Wales or Northern Ireland.

IHT207 (2006) – return of estate information

IHT216 – claim to transfer unused Inheritance Tax nil rate band

Use form IHT216 to claim transferable nil rate band after an IHT400 has been submitted and any Inheritance Tax due paid.

IHT217 – claim to transfer unused nil rate band for excepted estates

Use form IHT217 with form IHT205 (or C5 (2006) in Scotland) to claim a transfer of unused nil rate band if the estate is an excepted estate and the whole of the nil rate band is available to transfer.

IHT30 – application for a clearance certificate

Use form IHT30 to apply for a clearance certificate, showing you have paid all the Inheritance Tax due.

IHT35 – claim for relief – loss on sale of shares

Use form IHT35 to claim relief when you sell ‘qualifying investments’, that were part of the deceased’s estate at a loss within 12 months of the date of death.

IHT38 – claim for relief – loss on sale of land

Use form IHT38 to claim relief if you’re liable for Inheritance Tax on the value of land or buildings that were part of the deceased’s estate if you sell the land or buildings at a loss.

IHT400 – Inheritance Tax account

Apply for probate or confirmation if there’s Inheritance Tax to pay, or if the deceased’s estate does not qualify as an ‘excepted estate’.

IHT401 – domicile outside the United Kingdom

Use form IHT401 with form IHT400 if the deceased had their permanent home outside the UK when they died.

IHT402 – claim to transfer unused nil rate band

Use the IHT402 with form IHT400 to transfer to the deceased’s estate any unused Inheritance Tax threshold (or ‘nil rate band’) from the previously deceased spouse or civil partner

IHT403 – gifts and other transfers of value

Use the IHT403 with form IHT400 if the deceased had given away or ‘transferred’ any assets, such as cash, property or land.

IHT404 – jointly owned assets

Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.

IHT405 – Tell HMRC about houses, land, buildings and interest in land for Inheritance Tax

Use the IHT405 with form IHT400 to give details of the houses, land and buildings or interests in land and buildings owned by the deceased.

IHT406 – bank and building society accounts

Use the IHT406 with form IHT400 to give details of any National Savings Investments, Premium Bonds, bank or building society accounts that the deceased held in their sole name that were in credit at the date of death.

IHT407 – household and personal goods

Use the IHT407 with form IHT400 to give details about the deceased’s household and personal goods.

IHT408 – household and personal goods donated to charity

Use the IHT408 with form IHT400 to give details if the people who inherited the deceased’s household and personal goods wish to donate some or all of them to a UK charity and deduct charity exemption against the value of the estate.

IHT409 – pensions

Use the IHT409 with form IHT400 if the deceased received or had made arrangements to receive a pension other than the State Pension.

IHT410 – life assurance and annuities

Use the IHT410 with form IHT400 to give details about any life insurance policies, annuities or investment bonds that the deceased made regular monthly or lump sum payments on.

IHT411 – listed stocks and shares

Use the IHT411 with the IHT400 to give details of any shares or stock the deceased owned.

IHT412 – unlisted stocks and shares and control holdings

Use IHT412 with form IHT400 to give details of any unlisted stocks or shares owned by the deceased, or to detail listed shares if the deceased had control of the company.

IHT413 – business and partnership interests and assets

Use the IHT413 with form IHT400 if the deceased owned shares in a company, a business or part of a business – or an asset used in a business and you’re deducting business relief.

IHT414 – Agricultural Relief

Use this form if you’re deducting Agricultural Relief on form IHT400 from some or all of the land, property or shareholdings in farming companies, included in the deceased’s estate.

IHT415 – interest in another estate

Use IHT415 with form IHT400 if the deceased had a right to an inheritance in an estate of someone else who died before them, but which they had not received before they died.

IHT416 – debts due to the estate

Use the IHT416 with form IHT400 if the deceased had any debts owing to them at the date of death.

IHT417 – foreign assets

Use the IHT417 with form IHT400 if the deceased had a permanent home in the UK when they died but had assets outside the UK.

IHT418 – assets held in trust

Use the IHT418 with form IHT400 if the deceased had a right to benefit from a trust.

IHT419 – debts owed by the deceased

Use the IHT419 if you have included a deduction on form IHT400 for any loans, overdrafts, or money spent on behalf of the deceased that is to be repaid out of the estate.

IHT420 – National Heritage assets, conditional exemption and maintenance funds

Use the IHT 420 to claim heritage conditional exemption for any assets in the estate past or present or in a maintenance fund.

IHT421 – probate summary

Give details of assets that became the property of the personal representatives and apply for a grant of representation in England, Wales or Northern Ireland.

IHT422 – Apply for an Inheritance Tax reference

Apply for an Inheritance Tax reference number and payslip to go with form IHT400.

IHT422 online – application for an Inheritance Tax reference

IHT423 – Direct Payment Scheme bank or building society account

Use form IHT423 to pay the Inheritance Tax that is due, by transferring money from the deceased’s bank or building society account(s).

IHT430 – reduced rate of Inheritance Tax

Use the IHT430 schedule with form IHT400 if you wish to pay the reduced rate of Inheritance Tax or to opt out of paying the reduced rate of Inheritance Tax.

IHT435 – Claim the residence nil rate band (RNRB)

Claim the residence nil rate band (RNRB) against the estate of someone who has died.

IHT436 – Claim to transfer any unused residence nil rate band

Use form IHT436 to claim the transferable residence nil rate band against the Inheritance Tax on the deceased’s estate.

IHT500 – election for Inheritance Tax to apply to asset previously owned

Use form IHT500 if you pay Income Tax on a property or asset you previously owned but still benefit from and you instead want the property to be treated as part of your estate for Inheritance Tax purposes.

IHT70 – claim for Inheritance Tax business relief on employee benefit trusts

Use form IHT70 to claim business relief from Inheritance Tax on contributions into an employee benefit trust.

IOV2 – instrument of variation checklist

Use form IOV2 to work out whether a ‘variation’ to the will will meet all the necessary legal requirements.

Notes for completion of forms C1 and C5 (C3 (2004)

Use C3 (2004) notes to help you complete forms C1 confirmation and C5 return of estate information if the deceased died on or after 1 November 2004 but before 1 September 2006.

Valuing the estate of someone who’s died

As part of applying for probate, you need to value the money, property and possessions (‘estate’) of the person who’s died.

International Tax Forms (25)

application by a Syndicate Manager of a new syndicate (SLS-SM1)

Use form SLS-SM1 to apply for a new syndicate to use the Syndicated Loan Scheme.

application by a Syndicate Manager of an existing syndicate (SLS-SM1A)

Use form SLS-SM1A to apply for an existing syndicate to use the Syndicated Loan Scheme.

application for a Double Taxation Treaty passport (DTTP1)

Use the DTTP1 to apply for a Double Taxation Treaty passport.

Double Taxation Treaty Relief (Form DT Company)

Use form DT-Company to apply for relief or repayment of UK Income Tax.

Ireland Double Taxation Convention (form Ireland-Company)

Use form Ireland-Company (SI 1976 Number 2151 and Protocols) to claim relief from UK Income Tax.

Japan Double Taxation Convention (Form Japan – 3 – DT)

Use form Japan – 3 – DT (SI 2006 Number 1924 and Protocol) to claim exemption from UK Income Tax on interest payments on or after 1 January 2007.

notification of a loan from a Double Taxation Treaty passport holder (DTTP2)

Use form DTTP2 to tell HM Revenue and Customs (HMRC) about a ‘passported’ loan.

Sections 757 to 767 Income Tax (Trading and Other Income) Act 2005 (Form EU Interest and Royalties)

Use this form to claim tax back if you run a company that’s based outside the UK but in the EU, and to apply to have interest paid without tax taken off.

Switzerland Double Taxation Convention (Form Switzerland-Company)(English French)

Use form Switzerland-Company (SI 1978 Number 1408 and Protocols) to apply for relief or repayment of UK Income Tax.

UK – Australia Double Taxation Convention (Form Australia-Company 2003)

Use form Australia-Company 2003 (SI 2003 Number 3199) to apply for relief or repayment of UK Income Tax.

UK – Canada Double Taxation Convention (Form Canada – Company)

Use form Canada – Company (SI 1980 Number 709 and Protocols) to apply for relief or repayment from UK Income Tax.

UK – France Double Taxation Convention (Form France-Company)

Use form France-Company (SI 2009 Number 226) to apply for relief or repayment of UK Income Tax.

UK – Germany Double Taxation Convention (Form DT-Company)

Use form DT-Company to get Income Tax relief at source and repayment on interest or royalties arising in the UK.

UK – Japan Double Taxation Convention (Form Japan – 2 – DT)

Use form Japan – 2 – DT (SI 2006 number 1924 and protocol) to claim relief from UK Income Tax on income paid on or after 1 January 2007.

UK – Japan Double Taxation Convention (Form Japan-4-DT)

Use form Japan-4-DT (SI 2006 No. 1924) to claim repayment of UK Income Tax deducted from property income dividends paid by UK Real Estate Investment Trusts.

UK – Netherlands Double Taxation Convention (Form Netherlands-Company)

Use form Netherlands-Company (SI 1980 Number 1961 and Protocols) to claim relief or repayment of Income Tax.

UK – New Zealand Double Taxation Convention (Form New Zealand-Company)

Use form New Zealand-Company (SI 1984 Number 365) to apply for relief or repayment of UK Income Tax.

UK – South Africa Double Taxation Convention (Form South Africa-Company)

Use form South Africa-Company (SI 2002 Number 3138) to apply for relief or repayment of UK Income Tax.

UK – Spain Double Taxation Convention (Form Spain-Company)

Use form Spain-Company (SI 1976 Number 1919) to apply for relief or repayment of UK Income Tax.

UK – Spain Double Taxation Convention (Form Spain-Company)

Use form Spain-Company (SI 1976 Number 1919) to apply for relief or repyament of UK Income Tax.

UK – Sweden Double Taxation Convention (Form DT-Company)

Use form DT-Company if you’re in a country with which the UK has a Double Taxation Convention providing relief from Income Tax on interest or royalties arising.

UK – Switzerland Double Taxation Convention (Form Switzerland-Company)(English German)

Use form Switzerland-Company (SI 1978 Number 1408 and Protocols) to apply for relief or repayment of UK Income Tax.

UK – USA Double Taxation Convention (Form US-Company)

Use form US-Company (SI 2002 Number 2848) to claim relief or repayment of Income Tax.

UK Real Estate Investment Trusts (Form UK-REIT DT-Company)

Use form UK-REIT DT-Company to claim repayment of UK Income Tax deducted from property income dividends paid by UK Real Estate Investment Trusts.

UK-USA Double Taxation Convention (Form US-Company UK-REIT)

Use Form US-Company UK-REIT (SI 2002 Number 2848) to claim repayment of UK Income Tax deducted from property income dividends paid by UK Real Estate Investment Trusts.

Living and Working Abroad and Offshore (16)

Australia-Individual 2003 – UK/Australia (SI 2003 Number 3199)

Use form Australia-Individual 2003 to apply for relief at source or repayment of UK Income Tax.

Canada/Individual) – UK/Canada (SI 1980 Number 709 and Protocols)

Use form Canada/Individual to apply for relief at source or claim a repayment of UK Income Tax.

DT/Individual (Germany) – treaty relief

Use form DT/Individual (Germany) to apply for relief at source or to claim repayment of UK Income Tax.

Form DT-Individual – Treaty Relief

Use form DT-Individual to apply for relief at source from UK Income Tax and to claim repayment of UK Income Tax.

Form DT/Individual Sweden) – treaty relief

Use form DT/Individual (Sweden) to apply for relief at source or to claim repayment of UK Income Tax.

Form South Africa-Individual – UK/South Africa (SI 2002 number 3138)

Use form South Africa-Individual to apply for relief at source or claim repayment of UK Income Tax.

Form Spain-Individual – UK/Spain (SI 1976 number 1919)

Use form Spain-Individual to apply for relief at source or claim repayment of UK Income Tax.

Form Switzerland-Individual – UK/Switzerland (SI 1978 number 1408 and protocols)

Use form Switzerland-Individual to apply for relief at source or claim repayment of UK Income Tax.

Form UK-REIT DT-Individual – UK Real Estate Investment Trusts

Use form UK-REIT DT-Individual to claim repayment of United Kingdom income tax deducted from property income dividends paid by UK Real Estate Investment Trusts.

Form US-Individual 2002 – UK/USA (SI 2002 number 2848)

Use form US-Individual 2002 to apply for relief at source or to claim repayment of UK Income Tax.

France-Individual – UK/France (SI 2009 Number 226)

Use form France-Individual to apply for relief at source or to claim repayment of UK Income Tax.

Get advice on National Insurance contributions if you’re an offshore worker

Tell HMRC about yourself so it can advise you about your National Insurance contributions if you’re an offshore worker.

Ireland-Individual – UK/Ireland (SI 1976 Number 2151 and Protocols)

Use form Ireland-Individual to apply for relief at source or to claim repayment of UK Income Tax.

Japan-1-DT – UK/Japan (SI 2006 No. 1924)

Use form Japan-1-DT to apply for relief from UK Income Tax on income paid on or after 1 January 2007.

Netherlands-Individual – UK/Netherlands (SI 1980 number 1961 and protocols)

Use form Netherlands-Individual to apply for relief at source or claim repayment of UK Income Tax.

New Zealand-Individual – UK/New Zealand (SI 1984 number 365 and protocols)

Use form New Zealand-Individual to apply for relief at source or claim repayment of UK Income Tax.

National Insurance (26)

Application for service spouse Class 3 credits

Use the online forms service to apply for Class 3 National Insurance credits if you accompanied your spouse or civil partner on postings outside the UK after 6 April 1975.

CA1586 – order form for National Insurance services to Pensions industry forms

Use form CA1586 to place an order for National Insurance services to Pensions industry forms.

CA307 – claim refund of UK contributions paid while working abroad

Use the online form service or the print and post form CA307 to claim a refund of UK National Insurance contributions paid while working abroad.

CA3821 – Tell us if you’re sending employees to work abroad

Tell HMRC that you’re sending employees to work in a country with a reciprocal agreement with the UK for National Insurance purposes.

CA3822 – Tell HMRC about employees going to work in the EEA

Find out from HMRC which member state’s social security legislation will apply if you send employees to work in the European Economic Area (EEA).

CA3837 – apply for a portable document A1/E101 if self-employed in European Economic Area

You or your agent can use the online form service or postal form to apply for form A1/E101 to confirm you remain in the UK National Insurance scheme.

CA5601 – application to pay self-employed National Insurance contributions by Direct Debit

Use form CA5601 to pay self-employed National Insurance contributions by Direct Debit.

CA5603 – application to pay voluntary National Insurance contributions

Use this form to pay voluntary Class 3 National Insurance contributions.

CA5610 – application for refund of Class 4 National Insurance contributions

Use the online form to apply for a refund of Class 4 National Insurance contributions.

CA72A – Apply for deferment of payment of Class 1 National Insurance contributions

Use the online service or postal form to defer payment of Class 1 National Insurance contributions (NICs).

CA72B – application for deferment of Class 2 and or Class 4 contributions

Use form CA72B to apply for deferment of your Class 2 and or Class 4 National Insurance contributions (NICs) for the 2014 to 2015 tax year.

CA82 – appeal against a decision made by HM Revenue and Customs

Use form CA82 to appeal against decisions HM Revenue and Customs (HMRC) have made on Home Responsibilities Protection, credits for parents and carers and non benefit credits.

CA8421i – Find out which country’s social security legislation applies to you

If you’re working in 2 or more countries in the EEA use the online service (CA8421i) to check which country’s social security legislation applies to you.

CA8454 – application for healthcare cover in the European Economic Area

Use the online service or postal form to apply for a healthcare certificate E106 or E109 in the European Economic Area.

CA8480 – apply for a refund of Class 2 National Insurance contributions

Use the online form to apply for a refund of Class 2 National Insurance contributions.

CA9107 – certificate of continuing liability – working abroad

Use form CA9107 to apply for a National Insurance certificate of continuing liability for work in countries with a social security agreement with the UK.

CA9176 – application for Specified Adult Childcare credits

Use form CA9176 to apply for National Insurance credits if you’re an adult caring for a child under 12 from 6 April 2011.

CF411 – application for Home Responsibilities Protection

Use the online form service or postal form CF411 to apply for Home Responsibilities Protection.

CF411A – credits for parents and carers

Use this form to apply or transfer National Insurance credits if you’re a parent or carer of a child under 12.

Get a statement of your National Insurance contributions

Ask for a statement of your UK National Insurance if you’ve lived or worked in the UK and are making a benefit claim in an EU or EEA country.

Get your National Insurance number

Use your personal tax account to view your National Insurance number or download a letter confirming it, or use form CA5403 to get your number by post.

Give up your right to widow’s reduced rate National Insurance contribution

Tell HMRC if you’re a widow and you want to give up your right to pay reduced rate contributions or get evidence that you’re entitled to pay the reduced rate.

MODCA1 – application for National Insurance credits

Use form MODCA1 if you’re the spouse or civil partner of armed service personnel and are accompanying them on a posting outside the UK.

National Insurance employment history request

Use this form if you need confirmation of your employment history to make a claim for compensation.

NI38 – Social Security abroad

Use this leaflet and form to find out about paying National Insurance contributions to the UK and getting benefits when abroad.

Reduced rate National Insurance for married women

Give up your right to pay reduced rate contributions or ask for evidence that you’re entitled to pay the reduced rate of National Insurance using form CF9.

Non-resident Landlords (9)

Company or trustee application to have UK rental income without deduction of UK tax

Use the online service if you’re a company or trustee applying to receive UK rental income without deduction of UK tax.

Letting agents application to register and to operate the scheme through branches

If you’re a letting agent, use the online forms service to register or to operate the Non-resident Landlords (NRL) Scheme through branches.

NRL1 – application to have UK rental income without deduction of UK tax – individuals

Use the online service or postal form to apply to get your rental income paid without UK tax being taken off

NRL2 – receive UK rental income without deduction of UK tax – companies

Apply to get your UK rental income without tax taken off.

NRL3 – apply to get UK rental income without deductions of UK tax if you are a non-resident trustee

Use the online service or the postal form if you are a trustee and want to apply to get your rental income paid without tax taken off.

NRL4 – application by UK letting agents to register for the Non-resident Landlords Scheme

Use the online service or the postal form to register with HMRC as a member of the Non-resident Landlords Scheme.

NRL5 – application by UK letting agents to operate the scheme through branches

Use the online forms service or postal form if you’re a letting agent with branches and want each branch to be separately responsible for operating the Non-resident Landlords Scheme.

NRL6 – Certificate of tax liability to be provided to non-resident landlords by UK letting agents or tenants

Use form NRL6 if you’re a UK letting agent or tenant who has deducted tax from the rental income of a landlord based outside the UK.

NRLY – annual information return

Use the online form service or postal form (NRLY) if you’re a letting agent acting for landlords based outside the UK.

PAYE (19)

Employment history consent form

Use the employment history consent form to let HM Revenue and Customs (HMRC) exchange and disclose information with your solicitor.

Expat starter checklist

Use this form to record information about new employees seconded to work in the UK by an overseas employer.

NSR Appendix 7A – National Insurance contributions settlement return

Use form NSR Appendix 7A if you operate an Employment Procedures appendix 6 tax equalisation agreement for employees working in the UK from abroad.

NSR Appendix 7B – National Insurance contributions settlement return

Use form NSR Appendix 7B if you operate an Employment Procedures appendix 6 tax equalisation agreement for employees working abroad.

P11D – end-of-year expenses and benefits

Use form P11D if you’re an employer and need to report end-of-year expenses and benefits for employees and directors.

P11D WS1 – living accommodation

Use form P11D WS1 if you’re an employer and need to work out the cash equivalent of providing living accommodation to an employee.

P11D WS2 and WS2b – car and car fuel benefit

Use form P11D WS2 and P11D WS2b if you’re an employer and need to work out the cash equivalent of providing car and fuel benefit to an employee.

P11D WS3 – private use of company van

Use form P11D WS3 if you’re an employer and need to work out the cash equivalent of providing an employee with private use of company vans.

P11D WS4 – interest free and low interest loans

Use form P11D WS4 if you’re an employer and need to work out the cash equivalent of providing loans to an employee.

P11D WS5 – relocation costs

Use form P11D WS5 if you’re an employer and need to work out the cash equivalent of providing relocation expenses and benefits to an employee.

P11D WS6 – mileage allowance payments not taxed at source

Use form P11D WS6 if you’re an employer and need to work out the cash equivalent of providing mileage allowance to an employee or director.

P11D(b) – end-of-year expenses and benefits

Use form P11D(b) to report Class 1A National Insurance contributions on expenses and benefits and to declare you’ve sent form P11D to HMRC.

P350 – Employer Annual Return election

Use the online service if you’re an employer and need to make more than one Employer Annual Return.

P46 – car provided to employee for private use

Use the online service or postal form if you’re an employer to tell HMRC you’ve provided or withdrawn a car for an employee’s private use.

PAYE CHAPS

Request form for PAYE CHAPS transfer

PSA1 – PAYE Settlement Agreement

Use form PSA1 to tell HMRC the value of items included in your PAYE Settlement Agreement.

S690 – apply for a Section 690 or informal treaty direction

You or your agent can use the online form service to apply for a direction to operate PAYE on a non-resident employee’s earnings for work in the UK.

Starter checklist for PAYE

Gather the right information about your new employee if they do not have a recent P45.

Stop PAYE payment booklet form

Stop receiving a PAYE payment booklet

Paying HMRC (3)

EEITT15 – Pay environmental and other taxes or gaming duties by Direct Debit

Instruct your bank or building society to pay environmental and other taxes or gaming duties by Direct Debit.

VAT622 – Pay VAT by Bacs or standing order

Set up to pay your VAT by Bacs or standing order using form VAT622

VAT623 – Set up a Direct Debit for VAT Annual Accounting Scheme payments

Use form VAT623 to set up a Direct Debit to make your VAT Annual Accounting Scheme payments.

Pension Schemes (40)

APSS 103 – relief at source details

Use form APSS 103 to register your pension scheme for tax relief at source on contributions to the pension scheme, or to notify any changes to a scheme that currently operates relief at source.

APSS 103A – relief at source details – specimen signatures

Use form APSS 103A to provide specimen signatures for those persons authorised to sign relief at source repayment claims on contributions to registered pension schemes.

APSS 105 – registered pension schemes relief at source interim claims

Use form APSS 105 to make an interim claim for recovery of tax deducted by individuals.

APSS 106 – Registered pension schemes relief at source annual claims

Use form APSS 106 to make an annual claim for recovery of tax deducted by individuals.

APSS 107 – Annual statistical returns for registered pension schemes

Use form APSS 107 to tell HMRC about the members of your scheme.

APSS 109 – notification of succession to a ‘split’ scheme

Use form APSS 109 if you’re a pension scheme administrators to tell HMRC that the new pension scheme has succeeded a registered pension scheme which is a ‘split’ scheme.

APSS 110 – notification of succession to a sub-scheme

Use form APSS 110 if you’re a pension scheme administrator of a new ‘sub-scheme’ to tell HMRC that the scheme has succeeded to a sub-scheme.

APSS 146A – repayments – third party authority

Use this form APSS 146A if a registered pension scheme wants to use a third party to submit repayment requests on its behalf.

APSS 146B – repayments – specimen signatures

Use form APSS 146B with specimen signatures if you are authorised to make repayment requests for a registered pension scheme.

APSS 150 – Authorising and de-authorising a practitioner for pension schemes

Use form APSS 150 to authorise or de-authorise HM Revenue and Customs (HMRC) to deal with a practitioner on your behalf.

APSS 201 – Enhanced Lifetime Allowance (Pension Credit Rights)

Use form APSS 201 to notify us of the intention to rely on pre-commencement pension credits or pension credits from previously crystallised rights.

APSS 250 – Overseas pension scheme notification

Use form APSS 250 if you’re a pension scheme administrator to notify HMRC that the scheme is an overseas pension scheme.

APSS 252 – report of Benefit Crystallisation Events

Use form APSS 252 as a manager of a Qualifying Overseas Pension Scheme to report information relating to Benefit Crystallisation Events for relevant migrant members.

APSS 254 – election for a deemed Benefit Crystallisation Event

Use form APSS 254 to tell HM Revenue and Customs that a Benefit Crystallisation Event is to be treated as occurring on a specified date for a relieved non-UK pension scheme.

APSS 303 – unauthorised borrowing report

Use form APSS 303 to report unauthorised borrowing by the pension scheme.

APSS146 – registration for Income Tax repayments

Use form APSS146 to apply for a repayment of Income Tax that has been deducted from the investment income of a registered pension scheme.

APSS146C – application for certificate of residence and third party authority

Use a third party to apply for a certificate of residence on your behalf, as legal owner of the scheme assets.

APSS146D – application for certificate of residence – specimen signatures

Give specimen signatures for a third party authorised to apply for a certificate of residence for a registered pension scheme.

APSS146E – application for a certificate of residence or certification of a tax reclaim form

Apply for a certificate of residence for a registered pension scheme, or request certification of tax reclaim forms from overseas tax authorities.

APSS200 – protect existing pension rights

Use form APSS200 to apply for enhanced protection or primary protection for the pension savings you built up before 6 April 2006.

APSS202 – Enhanced Lifetime Allowance (international)

Use form APSS202 to tell HMRC of your intention to rely on an international Enhanced Lifetime Allowance.

APSS203 – authorisation of scheme administrators to view Lifetime Allowance Certificates

Use form APSS203 to authorise HMRC to allow pension scheme administrators to view Lifetime Allowance Certificates as specified.

APSS209 – request by scheme administrator for Lifetime Allowance Certificate details

Use form APSS209 if you’re a pension scheme administrator to request details of an individual’s Lifetime Allowance Certificate.

APSS210 – request to pay a member’s annual allowance charge

Use form APSS210 to tell HM Revenue and Customs that you will pay, on behalf of a member, an annual allowance tax charge that has arisen.

APSS241 – scheme member to both transferring and receiving scheme

Use APSS241 form if you’re a pension scheme member to tell your UK scheme administrator and overseas scheme manager about a change of residence that may result in a change to the tax treatment of an overseas pension transfer or onwards pension transfer between overseas pension schemes.

APSS242 – overseas transfer charge scheme administrator repayment claim

Use form APSS242 if you’re the scheme administrator of a registered pension scheme to request a repayment of tax you deducted on a taxable overseas transfer.

APSS243 – overseas transfer charge scheme manager repayment claim

Use APSS243 form if you are the scheme manager of a qualifying recognised overseas pension scheme (QROPS) to request a repayment of tax you deducted on a taxable overseas transfer.

APSS244 – scheme manager notification of change of member’s circumstance

Use form APSS244 if you’re an overseas scheme manager to tell HM Revenue and Customs (HMRC) about a change of residence for a member of your overseas pension scheme that means the original transfer is taxable.

APSS251 – Recognised overseas pension scheme notification

Use form APSS251 if you’re a scheme manager to notify HMRC that the scheme is a recognised overseas pension scheme (ROPS).

APSS251A – change of details

Use form APSS251A if you manage an qualifying recognised overseas pension scheme (QROPS) to report any changes.

APSS251B – change in status and notification of fund value

Use form APSS251B if you’re a scheme manager of a qualifying recognised overseas pension scheme to tell HMRC the scheme no longer qualifies or has been excluded.

APSS253 – payments in respect of relevant members

Use form APSS253 if you’re the scheme manager of a qualifying recognised overseas pension scheme (QROPS) to report payments made or treated as made for relevant members.

APSS255 – member information for the overseas scheme manager

Use form APSS255 to give the scheme manager of your qualifying recognised overseas pension scheme (QROPS) the information they need to transfer sums or assets held to another QROPS.

APSS262 – transferring UK tax-relieved pension assets

Use form APSS262 if you’re the scheme administrator of a registered pension scheme to report fund or asset transfers to a qualifying recognised overseas pension scheme (QROPS) and provide details if the transfer is a taxable overseas transfer.

APSS263 – member information

Use form APSS263 to give your scheme administrator information to transfer sums or assets held to a qualifying recognised overseas pension scheme (QROPS).

APSS413 – notice of appeal and application to postpone payment

Use form APSS413 to appeal against an assessment or penalty determination made by Audit and Pension Schemes Services.

APSS578 – Tell HMRC when your pension scheme becomes or stops being a Master Trust

Use this form to tell HMRC that your scheme has become or no longer is a Master Trust.

Find software suppliers for pension schemes

Find recognised suppliers and software for pension schemes.

R63N – repayment request for registered pension schemes

Use form R63N to make a request for repayment of Income Tax deducted from the investment income of a registered pension scheme.

SA970 – Tax Return for Trustees of Registered Pension Schemes

Use form SA970 to file a tax return as a trustee of a registered pension scheme.

Savings & Investments (15)

apply for approval as an ISA manager

Use this form to apply for approval to be an ISA manager.

cash ISA transfer history form

Use this form when transferring a Cash ISA to another ISA manager.

Child Trust Fund and Junior ISA: terminal illness early access

Use this form if your child is terminally ill and you want to take money out of their Child Trust Fund or Junior Individual Savings Account (ISA)

ISA10 – Individual Savings Accounts interim claim

Use this form to make an interim claim for tax relief on tax paid on Individual Savings Account (ISA) investments.

ISA14 – Individual Savings Account (ISA) – Annual return and claim

Use form ISA14 to make an annual return and claim tax relief on tax paid on Individual Savings Account (ISA) investments.

ISA14 Stats – Individual Savings Accounts annual statistical return (market value)

Use this form if you’re an Individual Savings Accounts manager and need to send annual statistical return of market value information to HMRC.

ISA14a Stats – Individual Savings Accounts annual statistical return

Use this form to make a combined statistical return of both market value and subscription information to HMRC.

ISA25 Stats – Individual Savings Accounts annual statistical return (Subscriptions)

Use this form if you’re an Individual Savings Accounts manager and need to send annual statistical return of subscriptions information to HMRC.

JISA 14 Stats – Junior Individual Savings Account annual statistical return (Market Value)

Use this form if you’re an ISA manager and need to make an annual market value return of statistical information to HMRC.

JISA 14a Stats – Junior Individual Savings Account annual statistical return

Use this form if you’re an ISA manager and need to make an annual market value return of statistical information (both subscriptions and market value) to HM Revenue and Customs.

JISA25 Stats – Junior individual Savings Accounts annual statistical return (Subscriptions)

Use this form if you’re a Junior ISA manager and need to send an annual statistical return of subscriptions information to HMRC.

Notify HMRC about any ISA manager changes

Use this form to tell HMRC about any ISA manager changes.

R86 – Apply to get a joint annuity without Income Tax taken off

You can ask to have your joint annuity paid without tax taken off by using form R86.

R89 – Apply to get an annuity without Income Tax taken off

You can ask for a Purchased Life Annuity to be paid without tax being taken off by using form R89.

stocks and shares ISA transfer history form

Use this form when transferring a Stocks and Shares ISA to another ISA manager.

Self Assessment (14)

SA100 – Tax return for Self Assessment

Report your income and claim tax reliefs and any repayment due to you using the SA100 tax return.

SA102 – Employment

Use supplementary pages SA102 to record employment income on your SA100 Tax Return.

SA103F – Self-employment (full)

Use supplementary pages SA103F to record self-employment income on your SA100 Tax Return if your annual turnover was above the VAT threshold for the tax year.

SA103S – self-employment (short)

Use supplementary pages SA103S to record self-employment income on your SA100 tax return if your annual business turnover was below the VAT threshold for the tax year.

SA104F – Partnership (full)

Use supplementary pages SA104F to record full partnership income on your SA100 Tax Return.

SA104S – Partnership (short)

Use supplementary pages SA104S to record a short version of partnership income on your SA100 Tax Return.

SA105 – UK property

Use supplementary pages SA105 to record UK property income on your SA100 Tax Return.

SA106 – Foreign

Use supplementary pages SA106 to record foreign income and gains on your SA100 Tax Return.

SA109 – Residence, remittance basis etc

Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.

SA211 – Short Tax Return notes

Use SA211 to help you complete the SA200 Short Tax Return.

SA700 – Non-resident Company Income Tax Return

Use the postal form (SA700) to file a tax return for a non-resident company.

SA800 – Partnership Tax Return

Use form SA800 to file a Partnership Tax Return.

SA900 – Trust and Estate Tax Return

Use form SA900 to file a Trust and Estate Tax Return.

SA970 – Tax Return for Trustees of Registered Pension Schemes

Use form SA970 to file a tax return as a trustee of a registered pension scheme.

Self Employment (3)

Register if you’re self-employed or trader

RK BK1 – Keeping records for your Tax Return

Advice about what records to keep for tax purposes and how long to keep them.

SA303 – claim to reduce payments on account

Use the online service or postal form to apply to reduce your Self Assessment payments on account.

Shares and Assets Valuation (4)

Apportioning the price paid for a business transferred as a going concern

Guidance on how to apportion the price paid for a business that has been transferred as a going concern.

VAL230 – application for a share valuation in connection with Share Incentive Plans

Use form VAL230 to establish the value of your company’s shares if your company operates a Share Incentive Plan (SIP).

VAL231 – application for a share valuation in connection with Enterprise Management Incentives

Use form VAL231 if you’re an employer who needs to provide share valuations in connection with Enterprise Management Incentives (EMIs).

VAL232 – application for a share valuation in connection with an award of shares under an Employee Shareholder agreement

Use form VAL232 if you are an employer to provide share valuations for an award of shares under an Employer Shareholder (ES) agreement.

Stamp & Property Taxes (11)

(SDLT46) – Stamp Duty Land Tax: notice of appeal against a penalty

Use form SDLT46 if you wish to appeal against penalties charged for late submission of the Land Transaction return form SDLT1.

AAG4(ATED) – Tax avoidance schemes: disclosure of ATED scheme reference number

Use form AAG4(ATED) to let HMRC know your Annual Tax on Enveloped Dwellings (ATED) avoidance scheme reference number.

AAG4(SDLT) – Tax avoidance schemes: Stamp Duty Land Tax scheme reference number

Use form AAG4(SDLT) to disclose your Stamp Duty Land Tax (SDLT) tax avoidance scheme reference number to HMRC.

Annual Tax on Enveloped Dwellings: pre-return banding check

Use this online form to ask HMRC to check your property valuation for Annual Tax on Enveloped Dwellings (ATED).

Apply for a repayment of the higher rates of Stamp Duty Land Tax

Ask for for a repayment of the higher rates of Stamp Duty Land Tax (SDLT) for additional properties if you sell what was previously your main home.

ATED1 – Authorise HMRC to deal with your agent for Annual Tax on Enveloped Dwellings

Use form ATED1 to allow HMRC to deal with your agent for Annual Tax on Enveloped Dwellings (ATED) and ATED related Capital Gains Tax.

Pay Stamp Duty Land Tax

Find out how to pay your Stamp Duty Land Tax (SDLT) and the time it takes for payments to reach HMRC.

Register for Stamp Taxes Online

Find out how to register to send your Stamp Duty Land Tax (SDLT) return to HMRC, if you’re an agent, solicitor or organisation.

SDLT CHAPS request

equest to pay SDLT by CHAPS

Stamp Duty Land Tax Manual 62047 Schedule

Use this schedule when the transaction notified on the SDLT1 is the grant of a head lease or the sale of a freehold subject to a lease.

Stamp Duty notification for bearer instruments

Use form Stamps BI 1 to tell HMRC about the proposed issue of a bearer instrument.

Statutory Pay (12)

SAP1 – Statutory Adoption Pay: non-payment explanation

Use form SAP1 if you’re an employer and need to tell an employee why they aren’t entitled to receive Statutory Adoption Pay (SAP).

SAP2 – Statutory Adoption Pay: record sheet

Use form SAP2 if you’re an employer and need to keep a record of payments of Statutory Adoption Pay (SAP) you’ve made to an employee.

SC2 – Employee’s statement of sickness to claim Statutory Sick Pay

If you are an employee and need to claim Statutory Sick Pay (SSP) from your employer use form SC2.

SC3 – Statutory Paternity Pay and Leave: becoming a birth parent

Use form SC3 if you are an employee, become a birth parent and need to apply to your employer for Statutory Paternity Pay (SPP) and Leave.

SC4 – Statutory Paternity Pay and Leave: becoming an adoptive or parental order parent

Use form SC4 if you are an employee, adopt a baby and need to apply to your employer for Statutory Paternity Pay and Leave.

SC5 – Statutory Paternity Pay and leave: adopting a child from abroad

Use form SC5 if you’re adopting a child from abroad and need to apply for Statutory Paternity Pay (SPP) or paternity leave.

SC6 – Statutory Adoption Pay and Leave: adopting a child from abroad

Use form SC6 if you’re an employee, are adopting a child from abroad and need to claim Statutory Adoption Pay (SAP) and Leave.

SMP2 – Statutory Maternity Pay: record sheet

Use form SMP2 if you’re an employer and want to record details of an employee’s Statutory Maternity Pay (SMP).

SP32 – Statutory payments and National Insurance contributions: late claim

Use form SP32 if you’re an employer – who did not operate PAYE in real time – and need to recover statutory payments or claim NICs compensation for a previous year.

SSP1 form – Statutory Sick Pay and an employee’s claim for benefit

Employers must fill in the SSP1 form when an employee is not entitled to Statutory Sick Pay (SSP) or when their SSP is ending.

SSP2 – Statutory Sick Pay: record sheet

Use form SSP2 if you’re an employer and need to record details of an employee’s sickness absences for Statutory Sick Pay (SSP).

Statutory Maternity Pay – employee not entitled – form for employers

A form for employers to fill in and give to employees who aren’t entitled to Statutory Maternity Pay.

Tax Agents & Advisers (3)

64-8 – Tax agents and advisers: authorising your agent

Use form 64-8 to authorise HMRC to deal with an accountant, tax agent or adviser acting on your behalf.

COMP1 – temporary authorisation to allow HMRC to deal with your tax adviser

Use form COMP1 if you want HM Revenue and Customs (HMRC) to deal directly with your advisor in relation to a compliance check.

FBI2 – Authorise a tax agent to use PAYE and CIS online services

Use form FBI2 to authorise your tax representative to use PAYE and Construction Industry Scheme (CIS) online services.

Tax Avoidance Schemes (15)

AAG1 Form – notification by scheme promoter

Tell HMRC if you’re a promoter of notifiable arrangements to disclose an avoidance scheme.

AAG1 Online Disclosure of avoidance scheme (notification by scheme promoter)

Tell HMRC if you’re a promoter of notifiable arrangements to disclose an avoidance scheme.

AAG2 Form – disclosure by scheme user where offshore promoter doesn’t notify

Use form AAG2 if you use a notifiable arrangement but the offshore promoter has not told HMRC about the avoidance scheme.

AAG2 Online Disclosure of avoidance scheme (notification by scheme user where offshore promoter does not notify)

Use form AAG2 if you use a notifiable arrangement but the offshore promoter has not told HMRC about the avoidance scheme.

AAG3 Form – notification by scheme user where no promoter, or promoted by lawyer who can’t make full notification

Tell HMRC if you’re a user of a scheme that has no promoter or is promoted by a lawyer who can’t make a full notification.

AAG3 Online Disclosure of avoidance scheme (notification by scheme user where no promoter,or promoted by lawyer unable to make full notification)

Tell HMRC if you’re a user of a scheme that has no promoter or is promoted by a lawyer who can’t make a full notification.

AAG4 Form – notification of scheme reference number by scheme user

Use form AAG4 to notify HMRC of your scheme reference number for various tax schemes.

AAG4 Online – make an online notification of SRN by a scheme user.

Use form AAG4 Disclosure of avoidance scheme to make an online notification of SRN by a scheme user.

AAG4(ATED) – Tax avoidance schemes: disclosure of ATED scheme reference number

Use form AAG4(ATED) to let HMRC know your Annual Tax on Enveloped Dwellings (ATED) avoidance scheme reference number.

AAG4(IHT) – disclosure of Inheritance Tax scheme reference number

Use the form AAG4(IHT) to let HMRC know your scheme reference number for Inheritance Tax schemes.

AAG4(SDLT) – Tax avoidance schemes: Stamp Duty Land Tax scheme reference number

Use form AAG4(SDLT) to disclose your Stamp Duty Land Tax (SDLT) tax avoidance scheme reference number to HMRC.

AAG5 – disclosure of avoidance scheme continuation sheet

Use form AAG5 if you need more room to report a tax avoidance scheme to HM Revenue and Customs (HMRC).

AAG6 – notification of scheme reference number

Use form AAG6 if you’re a scheme promoter to notify your client of your scheme reference number (SRN).

AAG7 – employers providing a Scheme Reference Number to an employee

Use form AAG7 if you’re an employer to provide a Scheme Reference Number (SRN) to an employee.

AAG8 – disclosure of details about employees in relation to avoidance schemes

Use form AAG8 if you’re an employer to provide an end of year notification in relation to avoidance schemes.

Tax Credits (8)

Ending your award when Universal Credit is claimed

Notes to help you complete your Award Review and end your tax credits award. Ending your tax credits award because of a claim for Universal Credit (TC603UR Notes) and (TC603URD Notes)

Reply to a HMRC tax credits check

Send information to HMRC if you’ve had a tax credits check letter.

TC602(SN) – check your award notice

Use checklist TC602(SN) to help make sure the information on your tax credits award notice is right.

TC603RD Renewal pack notes

Use the TC603RD Notes or TC603R Notes to help you renew your tax credits

TC689 – Tax credits and Child Benefit: allow someone to act for you

Use form TC689 to authorise someone (an ‘intermediary’) to act on your behalf for your tax credits and Child Benefit.

TC825 – income working sheet

Use working sheet TC825 to help you work out your income for tax credits purposes.

TC846 – dispute recovery of an overpayment

Use the online form if HMRC has paid you too much tax credits and you think you should not have to pay it back.

WTC/AP – if you think a decision is wrong

Use the online form service to ask for a Child Tax Credit or Working Tax Credit decision to be looked at again.

Trusts & Estates (11)

50(FS) – tell HMRC about trust gains and capital payment

Use form 50(FS) if you’re a non UK resident trustee to tell HMRC about possible Capital Gains Tax liabilities of UK resident settlors or beneficiaries, or both.

IHT100 – Inheritance Tax account

Use form IHT100 and supplementary pages D31 to D40 to tell HMRC about chargeable events when Inheritance Tax is payable on a trust or gift.

R185 (Settlor) – statement of trust income chargeable on settlor

Use form R185 (Settlor) if you’re a trustee and need to tell the settlor about income arising from the trust in which they retain an interest.

R185 – certificate of deduction of Income Tax

Use form R185 to confirm Income Tax has been deducted from the payment of interest, annual payment or annuity.

R185 – statement of income from trust

Use form R185 (trust income) to tell beneficiaries about amounts paid or entitlements to income from a trust.

R185 – Tell beneficiaries about income from the estate of a deceased person

Use form R185 (Estate Income) to advise beneficiaries about income from the estate of someone who has died.

RBE1 – Non-resident: Capital Gains Tax Rebasing Election – assets held in non-UK resident settlement at 5 April 2008

Use form RBE1 if you’re a trustee of a settlement that was non-UK resident in 2008-09 and want to make a Capital Gains Tax rebasing election.

SA900 – Trust and Estate Tax Return

Use form SA900 to file a Trust and Estate Tax Return.

SA906 – Trust and Estate Non-residence

Use supplementary pages SA906 to declare residence status on the SA900 Trust and Estate Tax Return.

SFE1 – sub fund election form

Use form SFE1 if you are a trustee and want to elect for a fund or other part of settled property to be treated as a separate settlement.

VPE1 – vulnerable person election form

Use form VPE1 if your trust is set up for the benefit of a disabled person or a bereaved minor and you want to make a vulnerable person election.

Value Added tax (57)

Notification of multiple agricultural tractors brought into the UK

Spreadsheets to tell HM Revenue and Customs (HMRC) that you’ve brought agricultural tractors into the UK.

SIVA1 – apply for Simplified Import VAT Accounting

Use form SIVA1 and the questionnaire SIVA1a to apply for Simplified Import VAT Accounting (SIVA).

SIVA2 – deferment schedule – Simplified Import VAT Accounting reduced security

Use form SIVA2 to provide details of duty deferment and reduced security.

Tell HMRC about multiple cars brought into the UK

Notify HMRC that you’ve brought multiple cars into the UK from the EU and outside the EU.

Tell HMRC about multiple construction vehicles brought into the UK

Tell HMRC that you’ve brought multiple plant and machinery, construction or special purpose vehicles into the UK by attaching these spreadsheets to your online notification.

Tell HMRC about multiple heavy commercial vehicles brought into the UK

Tell HMRC that you’ve brought multiple heavy commercial vehicles into the UK by attaching these spreadsheets to your online notification.

Tell HMRC about multiple light commercial vehicles brought into the UK

Tell HMRC that you’ve brought multiple light commercial vehicles into the UK by attaching these spreadsheets to your online notification.

Tell HMRC about multiple motor caravans brought into the UK

Tell HMRC that you’ve brought multiple motor caravans into the UK by attaching these spreadsheets to your online notification.

Tell HMRC about multiple motorcycles brought into the UK

Tell HMRC that you’ve brought multiple motorcycles into the UK by attaching these spreadsheets to your online notification.

VAT CHAPS request

Request to pay VAT by CHAPS

VAT1 – Register for VAT

Register for VAT if you’re starting a new business, registering your existing business or taking over an existing business. Use the online service or VAT1 form.

VAT101 – Report sales to VAT-registered EU businesses using the EC Sales List

Use form VAT101 to report the value of goods and services supplied to VAT-registered businesses in other EU member states.

VAT101A – EC Sales List continuation sheet

Use VAT101A if you run out of space on form EC Sales List (VAT101).

VAT101B – EC Sales List correction sheet

Use VAT101B to tell HMRC if you’ve made any errors or omissions in the EU sales figures you’ve already submitted on form VAT101.

VAT1614A – Tell HMRC about an option to tax land and buildings

Use form VAT1614A to tell HMRC of an option to tax land or buildings.

VAT1614B – Stop being a relevant associate to an option to tax

Stop being a relevant associate of an option to tax land or buildings using form VAT1614B.

VAT1614C – Revoke an option to tax for VAT purposes within the first 6 months

Use form VAT1614C to revoke an option to tax land or buildings within the 6-month ‘cooling off’ period.

VAT1614D – Certificate to disapply the option to tax buildings

Use form VAT1614D to disapply the option to tax buildings for conversion into dwellings.

VAT1614E – Tell HMRC about a real estate election

Find out how to tell HMRC about a real estate election for land or buildings that are taxable for VAT purposes using form VAT1614E.

VAT1614F – Exclude a new building from an option to tax for VAT purposes

Use form VAT1614F to exclude a new building that’s been built on land you opted to tax for VAT purposes.

VAT1614G – Disapply the option to tax land sold to housing associations

Use certificate VAT1614G to disapply the option to tax land sold to housing associations.

VAT1614H – Apply for permission to opt to tax land or buildings

Apply to HMRC for permission to opt to tax land or buildings for VAT purposes using form VAT1614H.

VAT1614J – Revoke an option to tax after 20 years have passed

Revoke an option to tax land or buildings for VAT purposes after 20 years have passed using form VAT1614J.

VAT1617A – Tell HMRC about your supplies of zero-rated adapted motor vehicles

Use form VAT1617A to give HMRC details about adapted motor vehicles you’ve supplied to disabled persons at the zero rate of VAT.

VAT1617B – Survey about adapted boats you’ve bought

Fill in this survey about adapted boats you’ve bought using VAT1617B if you’re a supplier on a voluntary VAT scheme.

VAT1A – Register for VAT if you’re distance selling into the UK

VAT1B – Register for VAT if you make relevant acquisitions

Use form VAT1B to register for UK VAT if you make acquisitions of goods from other EU states to bring into the UK and you’ve passed the acquisition threshold.

VAT1C – Register for VAT if supplying goods under certain directives

VAT1TR – Appoint a tax representative if you’re distance selling into the UK

Appoint a UK tax representative if you’re distance selling into the UK using form VAT1TR.

VAT2 – Provide partnership details when you register for VAT

Use form VAT2 to provide details of partners when you register a partnership for VAT.

VAT407 Notes – tax-free shopping – retailer’s checklist

Use the tax-free shopping – retailer’s checklist to help you complete form VAT407.

VAT411 – Report removal of a new vehicle from the UK to another EU country

Report removal of a new means of transport to an EU state within 2 months of being bought or sold in the UK where the buyer isn’t registered for VAT. Use form VAT411.

VAT411A – Register a new vehicle bought by an EC VAT-registered enterprise

Use form VAT411A to register a new vehicle when it’s sold to an enterprise registered for VAT in another EU country that will be used on UK roads before export.

VAT426 – Claim VAT input tax after insolvent trader has de-registered from VAT

If you’re an insolvency practitioner claiming input tax or VAT relief for a de-registered insolvent trader use form VAT426.

VAT427 – Reclaim or claim VAT relief when you cancel your VAT registration

Reclaim VAT or claim VAT relief after you’ve cancelled your VAT registration using form VAT427.

VAT431C – Claim a refund of VAT on a conversion if you’re a DIY housebuilder

Use form VAT431C to claim a VAT refund on the conversion of an existing building into a dwelling if you’re a DIY housebuilder.

VAT431NB – Claim VAT refunds if you build new houses on a DIY basis

Claim a VAT refund if you’re a DIY builder, building a new home or converting a non-residential building into a home using form VAT431NB.

VAT484 – Change your VAT registration details

Use form VAT484 to tell HMRC if any of the business details on your VAT registration application have changed.

VAT50 – Apply for VAT group treatment

Use form VAT50 to register 2 or more corporate bodies for VAT as one entity, or to add companies to an existing VAT group.

VAT51 – Apply for VAT group treatment and give company details

Give HMRC the details of each company in the group when registering or amending a VAT group (on form VAT50) using form VAT51.

VAT53 – Authorise an agent to form or amend a VAT group

Use form VAT53 to allow an accountant or agent to register or make changes to a VAT group on your behalf.

VAT56 – Apply to change the representative member of a VAT group

Tell HMRC about a change to the representative member of a VAT group using form VAT56.

VAT5L – Tell HMRC about land and property supplies you’re making

Notify HMRC of the specific nature of the land and property supplies you’re making using form VAT5L.

VAT600AA – Apply to join the VAT Annual Accounting Scheme

Use form VAT600AA to apply online to join the Annual Accounting Scheme.

VAT600AA/FRS – Apply to join the VAT Annual Accounting and Flat Rate Scheme

Apply to join both the Annual Accounting Scheme and the Flat Rate Scheme using form VAT600AA/FRS.

VAT600FRS – Apply to join the VAT Flat Rate Scheme

Apply to join the Flat Rate Scheme using form VAT600FRS.

VAT622 – Pay VAT by Bacs or standing order

Set up to pay your VAT by Bacs or standing order using form VAT622

VAT623 – Set up a Direct Debit for VAT Annual Accounting Scheme payments

Use form VAT623 to set up a Direct Debit to make your VAT Annual Accounting Scheme payments.

VAT652 – Tell HMRC about any errors in your VAT Return

Use form VAT652 to tell HM Revenue and Customs about errors on your VAT returns that are over the current threshold.

VAT65A – Claim a VAT refund if your business isn’t registered in an EU state

Use form VAT65A to reclaim VAT paid in an EU state if your business isn’t registered in any EU state.

VAT66A – Get a certificate to verify the status of your overseas business

Verify the business status of overseas businesses established outside the EU using form VAT66A.

VAT68 – Request transfer of a VAT registration number

Ask HM Revenue and Customs to transfer the VAT registration of a company that’s changing ownership using form VAT68.

VAT7 – Cancel your VAT registration

Use form VAT7 to cancel your VAT registration.

VAT769 – Tell HMRC about a VAT-registered trader that is insolvent

Use form VAT769 to notify HM Revenue and Customs of an insolvency of a VAT-registered trader.

VAT833 – Tell HMRC about VAT on goods you’ve sold to satisfy a debt

Tell HM Revenue and Customs when you sell goods in satisfaction of a debt where VAT is chargeable on the sale using form VAT833.

VAT98 – Register for the VAT Agricultural Flat Rate Scheme

Register for the Agricultural Flat Rate Scheme as an alternative to VAT registration if you’re a farmer using form VAT98.

WT2 – Report a reasonable excuse for submitting your VAT Return late

If you’ve got a surcharge because you submitted your online VAT Return late and you want to claim ‘reasonable excuse’ use form WT2.