HM Revenue and Customs
gov.uk
Imported from official source
HM Revenue and Customs — publications from its own official source.
Publications 219
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Guidance: PAYE internet submissions, expenses and benefits — schema 2026 to 2027
The PAYE internet submissions, expenses and benefits schema and supporting documents for PAYE software developers.
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Decision: CIL Appeal 1852181 — 27 February 25 — Upper floor use changed
Change of upper floor from retail office to create 3 residential flats and alts with extension to first and second floor to create another 4 flats and associated works.
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Claim a tax refund on your pension by post
Find out how to claim a tax refund on an additional lump sum or cash payment your private pension.
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Individuals and businesses not registered for VAT moving goods between Great Britain and Northern Ireland
How to pay import VAT for goods sent or carried from Great Britain to Northern Ireland if you’re an individual or a business that is not registered for VAT.
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Corporate report: The Code of Practice on Taxation for Banks Annual Report 2026
This report on the operation of the Code covers the period from 1 April 2025 to 31 March 2026.
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Official Statistics: PAYE and corporate tax receipts from the banking sector: 2026
PAYE Income Tax and National Insurance contributions, Bank Levy, Bank Surcharge, Corporation Tax and Bank Payroll Tax receipts from the banking sector.
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New Vaping Products Duty comes into effect
New Vaping Products Duty comes into force from 1 October 2026.
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Correspondence: Edition 7: Making Tax Digital for Income Tax — software developer newsletter
HMRC's newsletter for software developers for Making Tax Digital for Income Tax.
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Transparency data: HMRC: spending over £500, August 2026
Spending by electronic purchasing card solution (ePCS) over £500.
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Transparency data: HMRC: spending over £25,000, August 2026
Reports on departmental spending over £25,000.
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Guidance: Tax-free savings newsletter 23
September 2026 newsletter to update stakeholders on the latest news for tax-free savings.
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Make a change to your vaping products manufacturer approval
Tell HMRC about changes to your vaping product manufacturer approval.
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Provide or update your partnership details for VAT
Use form VAT2 to tell HMRC about a new partnership or update partner details.
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Guidance: Compliance checks: The Human Rights Act and penalties for breaches of the prohibition of promotion of certain tax avoidance arrangements (POP) legislation — CC/FS92
This factsheet tells you about your rights if HMRC is considering charging you a penalty under the prohibition of promotion of certain tax avoidance arrangements rules.
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Transparency data: HMRC: workforce management information, August 2026
Reports on departmental staff numbers and costs.
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Transparency data: HMRC: senior officials’ business expenses, hospitality and meetings, April to June 2026
Data on senior officials’ (SCS2+) business expenses, hospitality, and meetings with external individuals and organisations.
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Find payroll software that is recognised by HMRC
Check for free and paid-for software recognised by HMRC that you can use to report PAYE information online.
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Guidance: Pension schemes newsletter 185 — September 2026
Newsletter 185, published by HMRC in September 2026 to update stakeholders on the latest news for pension schemes.
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Guidance: Child Benefit: service availability and issues
Check the availability and any issues affecting the Child Benefit online service.
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Guidance: Employers PAYE payment plan: service availability and issues
Check the availability and any issues affecting the Employers PAYE payment plan service.
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Pay Stamp Duty Land Tax
How to pay Stamp Duty Land Tax, and how long it takes for your payment to reach HMRC.
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Guidance: Report Pillar 2 top-up taxes: service availability and issues
Check the availability and any issues affecting the Report Pillar 2 top-up taxes service.
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Corporate report: Named tax avoidance schemes, promoters, enablers and suppliers
Information about tax avoidance schemes, promoters, enablers and suppliers of these schemes.
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Guidance: Self Assessment payment plan: service availability and issues
Check the availability and any issues affecting the Self Assessment payment plan service.
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Guidance: Simple Assessment payment plan: service availability and issues
Check the availability and any issues affecting the Simple Assessment payment plan service.
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Guidance: VAT payment plan: service availability and issues
Check the availability and any issues affecting the VAT payment plan service.
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Corporate report: People involved in transactions connected with VAT fraud
A list of people penalised for their involvement in transactions connected with VAT fraud.
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Corporate report: Penalties for a failure to correct certain offshore tax non-compliance
The current list of people found liable to a penalty for failing to correct their offshore tax non-compliance during the required period.
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Corporate report: Details of deliberate tax defaulters
The current list of people who deliberately got their tax affairs wrong.
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Official Statistics: Council Tax: stock of properties, 2026
Statistics on the stock of domestic properties by Council Tax Band in England and Wales.
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Accredited official statistics: Corporation Tax Statistics 2026
Analyses of Corporation Tax receipts and liabilities.
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Official Statistics: Patent Box reliefs statistics
Information on the number of companies claiming relief under the UK Patent Box and its associated cost to the Exchequer.
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Official Statistics: Quality report: Patent Box relief
Background information and quality report for statistics relating to the Patent Box relief.
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Accredited official statistics: Background Quality Report: Corporation Tax liabilities and receipts
A report helping users to understand the strengths and limitations of the published statistics.
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Almost 3 million young adults are ‘quids in’ after claiming Child Trust Fund
Young people urged to go online to find their Child Trust Fund.
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Corporate report: Welsh Rates of Income Tax — HMRC Annual Report 2026
This report details the activity that HMRC carried out in our operation of Welsh rates of Income Tax in the 2025 to 2026 tax year.
Finance 1 document -
Corporate report: Scottish Income Tax — HMRC Annual Report 2026
This report details the activity that HMRC carried out in our operation of Scottish Income Tax in the 2025 to 2026 tax year.
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Trader Support Service users urged to prepare for new platform
Businesses should prepare now before switchover to continue trading.
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More than £300 million paid out through Help to Save with thousands more savers set to benefit
Low income earners encouraged to open a Help to Save account in UK Savings Week.
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Report Construction Industry Scheme (CIS) contractor monthly return errors if you've received a letter from HMRC
Tell HMRC about an error if they’ve sent you a letter about applying an incorrect rate to your subcontractor payments in tax year 2025 to 2026.
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Policy paper: Reduction in the cash Individual Savings Account (ISA) limit
This tax information and impact note is about changes to Individual Savings Account (ISA) regulations to reduce the annual subscription limit of cash ISAs.
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UK regional trade in goods statistics, second quarter, April to June 2026: business counts data
This spreadsheet provides supplementary data to that in the release of the UK regional trade in goods statistics from HM Revenue & Customs.
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Creative industries statistics: September 2026
Information on the creative industries’ tax reliefs for film, high-end television, animation, children’s television, video games, theatre, orchestra, and museums and galleries exhibitions.
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UK regional trade in goods statistics, second quarter, April to June 2026: accompanying tables
Aggregated quarterly RTS ITL1 data reported by trade values and business counts. The data are broken down by EU and non-EU countries. This includes a further breakdown of SITC sections and country ...
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UK regional trade in goods statistics, second quarter, April to June 2026
This quarterly release is a disaggregation of the UK overseas trade in goods statistics with further breakdown to nine English Government Regions, Scotland, Wales and Northern Ireland.
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Annual savings statistics 2026
HMRC statistics on Individual Savings Accounts, Child Trust Funds and Help to Save accounts.
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CIL Appeal 1881502 — 6 July 26 — Changes to 8th floor and extension
2-storey extension from roof, with the basement, ground and nine floors used as student accommodation (Sui Generis) and ground floor as 2 retail units (Class E).
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CIL Appeal 1894920 — 20 August 26 — Conversion of two flats
Conversion of 2 flats into a dwellinghouse with rear extension to main roof slope, single storey side/rear extension, refurbishment and rear elevation fenestration.
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Compliance checks: penalties for CIS payments or returns connected to deliberate non-compliance — CC/FS96
This factsheet tells you about the penalties we may charge if we’ve issued a determination under either section 62A or 62B of the Finance Act 2004 for the Construction Industry Scheme (CIS).