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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Administrative Burdens Advisory Board 'Tell ABAB' report 2025 to 2026
A report summarising the responses to an annual online survey that aims to improve HMRC's service to small businesses.
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HMRC statistics review 2026
This review examines the causes of errors in HMRC’s Official Statistics affecting market-sensitive statistics and makes recommendations for improvements.
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Almost 7 million adults in the dark about their State Pension
HMRC is encouraging people to check their State Pension forecast using the HMRC app during Pension Awareness Week.
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UK overseas trade in goods statistics: July 2026
This publication provides details of the overseas trade in goods statistics (OTS) of the UK. They are a comprehensive dataset covering the UK's trade in goods at country and product level. They pro...
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UK overseas trade in goods statistics July 2026: import and export data
EU and non-EU import and export data for July 2026.
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Help with VAT on fund management services — GfC20
Find out how to determine the correct VAT treatment of outsourced fund management services.
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Real Time Information internet submissions: 2027 to 2028 technical specifications
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
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Anti‑avoidance information notices
Find out about anti-avoidance information notices (AAINs), including their purpose, how they work and the terms used in them.
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Improved Self Assessment registration service launched
Customers who have income to declare for the 2025 to 2026 tax year encouraged to register for Self Assessment now.
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Charities newsletter 3 — September 2026
Get information about HMRC consultations, Gift Aid, guidance reviews and updates to charity services and systems.
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Community and Amateur Sports Club newsletter 5 — September 2026
Use the newsletters to get HMRC updates if you're a charity or Community and Amateur Sports Club (CASC).
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Temporary zero rate of VAT for domestic electricity in Great Britain
This tax information and impact note is about a temporary zero rate of VAT for qualifying supplies of electricity in Great Britain.
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Revenue and Customs Brief 10 (2026): Temporary zero rate of VAT for domestic electricity in Great Britain
This brief provides an update on the temporary zero rate of VAT for qualifying supplies of electricity in Great Britain (England, Wales and Scotland).
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Revenue and Customs Brief 8 (2026): UK VAT refunds for non-UK businesses in a VAT group
This brief explains changes to how non-UK businesses in a VAT group claim UK VAT refunds, including transitional arrangements and how to ask HMRC to reconsider certain refused claims.
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Local reference rents, listed by BRMA and property size (August 2026)
Local reference rent (LRR) levels by number of rooms and broad rental market areas (BRMA) for residential properties in England in August 2026.
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CIL Appeal 1890433 — 21 July 26 — Construction and refurbishment
Existing building changed from education to a mix of residential (Use Class C3) and flexible employment/community/retail floorspace (within Use Classes E and F).
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Businesses agreeing to a compound settlement for strategic export and sanction offences
Businesses that have agreed a compound settlement for either a strategic export of sanction offence committed under the Customs and Excise Management Act (CEMA), the Export Control Order (ECO) or t...
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HMRC performance update: July 2026
Details of HMRC's performance against the department's strategic objectives for July of financial year 2026 to 2027.
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CIL Appeal 1892711 — 20 July 26 — Retention of detached annexe
Retention of detached annexe ancillary to the main dwelling together with associated external decking.
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Check what to do if HMRC has signed you up for Making Tax Digital for Income Tax
If you’ve been contacted by HMRC telling you we have signed you up, find out what steps you need to take next.
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Guidance: Choose the right software for Pillar 2 Top-up Taxes
Find out what commercial software is available to report Domestic Top-up Tax and Multinational Top-up Tax.
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Individuals Customer Experience and Perceptions Survey 2025
This report describes the main findings from the department's 2025 Individuals Customer Experience and Perceptions Survey.
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Agents, Small and Mid-Sized Businesses Customer Survey 2025
This report describes the main findings from the department's 2025 Agents, Small and Mid-Sized Businesses Customer Survey.
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Guidance: Valuation scales 2026
Find the 2026 valuation scales that the Valuation Office uses to value different parts of business properties depending on its floor level and how it's used.
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Notice: Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice
Notices made under Part 4 of the Finance Act 2026, The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 and The Vaping Duty Stamps (Requirements, Reviews and Appeals) Reg...
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Apply to make changes to your approval as an authorised excise warehousekeeper
Apply to HMRC to make changes to an approval for existing warehousekeepers.
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Apply for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme
What you need to do to apply for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme.
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Policy paper: HMRC small and medium-sized enterprise (SME) action plan: 2025 to 2028
HM Revenue and Customs (HMRC) is backing your business by making it easier for small businesses to access public sector supply chains, removing unnecessary burdens and costs
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Check if you meet HMRC's conditions to register as a tax adviser
Check if you meet the conditions to register with HMRC and interact on behalf of your clients.
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Carbon border adjustment mechanism (CBAM): Policy summary
This is a policy summary for the carbon border adjustment mechanism.
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Introduction of Carbon Border Adjustment Mechanism
This tax information and impact note is about the new Carbon Border Adjustment Mechanism (CBAM) tax.
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Guidance: Customs data report descriptions
Find out what data is in each type of Customs Declaration Service data report, and what each data field means.
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Get customs data for import and export declarations
Use this service to get reports based on your Customs Declaration Service import and export data.
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Apply for business rates for a self-catering property in Wales
Check the criteria and fill in this form to apply for business rates on a self-catering holiday let in Wales.
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Apply for business rates for a self-catering property in England
Check the criteria and fill in this form to apply for business rates on a self-catering holiday let in England.
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Complete your Self Assessment tax return for the last tax year
How to report your income and claim tax reliefs and any repayment due to you using the SA100 tax return, for 6 April 2025 to 5 April 2026.
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Producing Dovey Native Botanical Gin
Find out how to apply to the Spirit Drinks Verification Scheme, pay fees and comply with the product specification for Dovey Native Botanical Gin.
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Guidance: Check the statutory market values for oil
Find statutory market values for disposal of category 1 oil from a UK field, which has not been sold at arm's length.
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How model assisted valuation delivers large-scale property valuations
How the Valuation Office Agency uses model assisted valuation and mass appraisal to support large-scale valuation.
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Guidance: Excise tax types, excise duty rates and supplementary guidance
Find tax type codes (DE 4/3) which may be declared for goods liable to excise duty, their associated excise duty rates and guidance on how to determine the tax types that apply to goods liable to e...
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Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Declaration Category Data Sets
Find out the specific data elements that are needed for each declaration category that may be used for imports into Northern Ireland (NI) using SPIMM or UKC.
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Simplified Process for Internal Market Movements (SPIMM): Category of goods guidance
Find out details about the different types of Category 1, Category 2 and Standard goods.
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Make and manage an export declaration online: service availability and issues
Check the availability and any issues affecting the Make and manage an export declaration online service.
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Work out your qualifying income for Making Tax Digital for Income Tax
Find out what counts as qualifying income from self-employment and property when using Making Tax Digital for Income Tax.
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Pay the VAT due on your Import One Stop Shop VAT return
How to pay the VAT due on your Import One Stop Shop (IOSS) VAT return and the time it takes for your payment to reach HMRC.
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Transparency data: Trade Specialised Committee on Administrative Co-operation in VAT and Recovery of Taxes and Duties
Meeting agendas and summaries for this joint UK-EU forum for combatting VAT fraud and recovering claims related to taxes and duties.
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Pay your Economic Crime Levy
How to pay the Economic Crime Levy, and how long it takes for your payment to reach HMRC.
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Submit a return for the Economic Crime Levy
Find out how to submit a return and how to amend a return for the Economic Crime Levy.
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Report payments and view your allowance for non-customs state aid and Customs Duty waiver claims
Use the online service to report non-customs state aid payments you’ve received to HMRC and view your state aid allowance if you’ve claimed Customs Duty waivers.
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Claim personal allowances and tax refunds if you live abroad (R43)
How to claim a refund on tax and personal allowances on UK income if you're not resident in the UK on form R43.
2 documents