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: Help to Save: service availability and issues
Check the availability and any issues affecting the Help to Save service.
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Maritime ports and wharves location codes for Data Element 5/23 of the Customs Declaration Service
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for maritime ports and wharves (Appendix 16C).
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Guidance: External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for an external temporary storage facility (ETSF) (Appendix 16F).
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Guidance: Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service
Find a list of codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for internal temporary storage facilities (Appendix 16D).
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Reference document for authorised use: eligible goods and authorised uses
List of eligible goods and their authorised uses.
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Businesses not complying with money laundering regulations
A list of businesses that have not met their obligations under the 2017 regulations.
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Guidance: Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service (CDS)
Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).
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Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS)
Find out the completion rules and instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for Imports.
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Guidance: National additional codes to declare with Data Element 6/17 of the Customs Declaration Service
Find the national additional codes to be declared in Data Element 6/17 to calculate duties and taxes (Appendix 19).
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Guidance: Currency codes for Data Element 4/10 of the Customs Declaration Service
Find the currency codes to be used with Data Element (DE) 4/10 of the Customs Declaration Service (Appendix 11).
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Guidance: Tax types for Data Element 4/3 of the Customs Declaration Service
Find the tax type codes which identify the kinds of duty or tax to be paid or secured (Appendix 8).
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Lifetime ISA: service availability and issues
Check the availability and any issues affecting the Lifetime ISA manager application service.
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Check the recognised overseas pension schemes notification list
Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).
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Register a trust or estate: service availability and issues
Check the availability and any issues affecting the trusts and estates registration service.
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Apply for an agent services account
Apply for an agent services account (ASA) to register with HMRC as a tax adviser and use certain HMRC services.
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Guidance: Making Tax Digital for Income Tax: service availability and issues
Check the availability and any issues affecting the Making Tax Digital for Income Tax service.
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Guidance: Submitting an electronic administrative document or an electronic simplified administrative document for excise goods
Find out how to complete and submit an electronic administrative document (eAD) and an electronic simplified administrative document (eSAD) using the Excise Movement Control System.
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Childcare service: service availability and issues
Check the availability and any issues affecting the Childcare service.
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Pay Climate Change Levy
How to pay the Climate Change Levy, and how long it takes for your payment to reach HMRC.
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Accredited official statistics: Corporate tax: Research and Development Tax Credits
These statistics provide information about Research and Development Tax Credits, their cost, and the nature of the companies claiming them.
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Payrolling benefits and expenses online service: service availability and issues
Check the availability and any issues affecting the payrolling benefits and expenses online service.
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Fuel and power (VAT Notice 701/19)
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
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Guidance: National Minimum Wage information for employers
Find out about the checks we carry out to make sure you're paying your workers at least the National Minimum Wage.
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Registered dealers in controlled oil (Excise Notice 192)
Find out about the registered dealers in controlled oil (RDCO) scheme.
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Importing bananas you have to pay duty on into the UK
How to import bananas into the UK by weighing consignments and making simplified declarations for imports.
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Guidance: VAT online: service availability and issues
Check the availability and any issues affecting the VAT online service.
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Guidance: Excise movement and control system: service availability and issues
Check the availability and any issues affecting the excise movement and control system (EMCS) online service.
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Rebated Oils Enquiry Services: service availability and issues
Check the availability and any issues affecting the Rebated Oils Enquiry Services online service.
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Tied Oils Enquiry Service: service availability and issues
Check the availability and any issues affecting the Tied Oils Enquiry Service online service.
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HMRC major projects: appointment letters for Senior Responsible Owners
HMRC appointment letters for Government Major Projects Portfolio (GMPP) and Departmental Major Projects (DMP) Senior Responsible Owners (SROs).
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Approved offshore reporting funds
Find a list of offshore funds that have applied for and been approved as reporting funds.
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Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179)
Find out about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK.
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Pay Stamp Duty Reserve Tax
How to pay your Stamp Duty Reserve Tax, and how long it takes for your payment to reach HMRC.
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Notice: Registered consignees (Excise Notice 203a)
This notice sets out the UK's requirements for the commercial movement of excise goods by a Registered Consignee.
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How to get authorisation as an excise warehousekeeper
Find out how to apply to operate as an excise warehousekeeper and how to make changes or cancel your authorisation.
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Submit an excise warehouse return for alcohol, tobacco goods and vaping products
Send details of the alcohol, tobacco goods and vaping products you have received, dispatched and store in your warehouse.
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Guidance: Corporation Tax technical specifications for CT600 RIM artefacts
CT600 V3 (2026) and V2 (2009) RIM artefacts for Corporation Tax software developers.
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Negligible value claims and agreements
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
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Check if a business is registered for money laundering supervision
Find out if a business has registered with HMRC under the money laundering regulations and report them if they have not.
Finance 1 document -
Notice: Excise duty drawback (Excise Notice 207)
This notice is about excise duty drawback which is a refund of UK excise duty.
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Aviation turbine fuel (Excise Notice 179a)
Find out about the rules for the production, supply and use of aviation turbine fuels (avtur).
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Guidance: CWG2: further guide to PAYE and National Insurance contributions
Find out about detailed Pay As You Earn (PAYE) and National Insurance contributions for current and previous years if you're an employer.
Finance 7 documents -
Insolvency (VAT Notice 700/56)
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
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Guidance: List of approved professional organisations and learned societies (List 3)
Check this list of professional bodies to see if you can claim tax relief on your fees or subscriptions.
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Guidance: Basic PAYE Tools: service availability and issues
Check the availability and any issues affecting the Basic PAYE Tools (BPT) online service.
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Guidance: Alcohol and Tobacco Warehousing Declarations: service availability and issues
Check the availability and any issues affecting Alcohol and Tobacco Warehousing Declarations (ATWD).
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Intrastat: service availability and issues
Check the availability and any issues affecting the Intrastat (IS2) online service.
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Guidance: Find software suppliers for the Excise Movement and Control System
Find recognised software suppliers that provide internet filing enabled software for Excise Movement and Control System (EMCS).
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Guidance: Self Assessment commercial software suppliers
Find software suppliers for tax returns, supplementary pages and attachments.
1 document