Guidance: CDS Declaration Completion Instructions for Imports

Guidance CDS Declaration Completion Instructions for Imports This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS). Get emails about this page Documents CDS…

Guidance: CDS BIRDS Declarations and Customs Clearance Request completion instructions

Guidance CDS BIRDS Declarations and Customs Clearance Request completion instructions These Data Element Completion instructions relate to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for import…

What will happen if you do not pay your tax bill

Guidance What will happen if you do not pay your tax bill English Cymraeg How HMRC uses debt enforcement powers, debt collection agencies and what happens if you live abroad when you do not…

Guidance: Pension Schemes: service availability and issues

Guidance Pension Schemes: service availability and issues Check the availability and any issues affecting the online services for pension schemes. Get emails about this page Documents Pension Schemes — service availability and issues HTML…

Guidance: Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service (CDS)

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…

Stamp Duty Land Tax Manual

Summary Guidance on Stamp Duty Land Tax (SDLT) which applies to land transactions in the UK from 1 December 2003. Since 1 April 2018 SDLT has applied to land transactions in England and Northern…

Sign up for the Trader Support Service

Upcoming Changes to the Trader Support Service Following the Windsor Framework Introduction UK businesses and traders moving goods into or out of Northern Ireland must prepare for a major update, as the next phase…

Check if your goods have been subject to a qualifying carbon pricing scheme

Understanding Carbon Price Relief: What the Carbon Border Adjustment Mechanism Means for UK Importers Introduction UK businesses that import goods from abroad must navigate complex regulatory frameworks, particularly when environmental compliance intersects with international…

Research: Analysis of Ukrainian nationals entering employment in the UK

Research and analysis Analysis of Ukrainian nationals entering employment in the UK Counts of Ukrainian nationals in employment by age, gender and region in UK, England, Scotland, Wales and Northern Ireland. Get emails about…

Form: Trusts and estates: statement of trust income chargeable on settlor (R185 (Settlor))

Form Trusts and estates: statement of trust income chargeable on settlor (R185 (Settlor)) Use form R185 (Settlor) if you’re a trustee and need to tell the settlor about income arising from the trust in…

Corporate Intangibles Research and Development Manual

Summary Corporation Tax and the taxation of intangible assets, remediation of contaminated land, vaccines research relief and tax credits for research & development. Contents CIRD00500 Introduction to manual CIRD10000 Intangible assets regime CIRD60000 Remediation…

Rural Fuel Duty Relief Scheme (Notice 2001)

Guidance Rural Fuel Duty Relief Scheme (Notice 2001) Find out about the Rural Fuel Duty Relief Scheme for retailers of fuel and areas eligible for the relief. Get emails about this page Contents About…

Corporate report: Named tax avoidance schemes, promoters, enablers and suppliers

Corporate report Named tax avoidance schemes, promoters, enablers and suppliers Information about tax avoidance schemes, promoters, enablers and suppliers of these schemes. Get emails about this page Documents Current list of named tax avoidance…

Official Statistics: Creative industries statistics: September 2026

Official statistics announcement 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, including statistics on…

Second registration window now open for tax advisers

Press release Second registration window now open for tax advisers HMRC has opened the second phase of mandatory tax adviser registration, with eligible advisers required to register by 18 November 2026. Phase two of…

Guidance: Community and Amateur Sports Club newsletter 4 — August 2026

Guidance Community and Amateur Sports Club newsletter 4 — August 2026 Use the newsletters to get HMRC updates if you’re a charity or Community and Amateur Sports Club (CASC). Get emails about this page…

Pensions Tax Manual

Summary The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015. Contents PTM000001 Glossary PTM000010 Data protection PTM010000 About this manual: contents PTM020000 General principles:…

Tax Credits Manual

Understanding HMRC’s Approach to Child Tax Credit and Working Tax Credit Recent updates from HM Revenue and Customs (HMRC) regarding Child Tax Credit and Working Tax Credit have significant implications for families and individuals…

Transparency data: Senior posts in HMRC’s organisation structure

Understanding the Senior Structure of HMRC: Key Insights for UK Businesses Recent updates to the organisational structure of HM Revenue and Customs (HMRC) reveal significant changes in senior posts, which are crucial for understanding…

Corporate Finance Manual

Understanding Corporate Finance Legislation: Key Insights for UK Businesses Recent developments in corporate finance legislation have significant implications for UK businesses, particularly concerning loan relationships, foreign exchange (FOREX), and derivative contracts. These changes are…

How to complete your statutory notice return

Essential Guide to Completing Your Statutory Notice Return If you have received a notice under Schedule 23 of the Finance Act 2011, it is crucial to understand your legal obligations regarding the submission of…

Apprenticeship Levy Manual

Understanding the Apprenticeship Levy: A Guide for UK Employers The Apprenticeship Levy is a significant initiative that impacts employers across the UK whose annual pay bill exceeds £3 million. This levy, introduced in April…

Compliance Handbook

Understanding HMRC’s Compliance Handbook: A Guide for UK Businesses The Compliance Handbook from HMRC serves as a crucial resource for understanding the penalties and compliance powers that businesses must navigate under UK legislation. This…

Accredited official statistics: Quality report: Private pension statistics

Understanding the Quality of Private Pension Statistics in the UK The latest report assessing the quality of private pension statistics published by HMRC has revealed important insights into the state of private pensions in…

VAT Registration

Understanding VAT Registration: A Guide for UK Businesses Determining whether your business needs to register for VAT can be a complex process, but it is crucial for compliance and financial management. This article aims…

Report a problem using the Customs Declaration Service

Addressing Issues with the Customs Declaration Service The Customs Declaration Service (CDS) is a vital tool for businesses involved in importing and exporting goods. However, users may occasionally encounter problems while submitting their declarations.…

Transparency data: HMRC: workforce management information, June 2026

HMRC Releases Workforce Management Data for June 2026 The latest report from HMRC has unveiled crucial insights into the workforce management of the department, detailing staff numbers and payroll costs as of June 2026.…

Official Statistics: Tax-Free Childcare Statistics, June 2026

Tax-Free Childcare Statistics: Insights for UK Families and Businesses The upcoming release of the Tax-Free Childcare Statistics for June 2026 is set to provide valuable insights into the usage of Tax-Free Childcare accounts across…

International Manual

Understanding International Tax Issues: Double Taxation Relief and Agreements In an increasingly globalised economy, understanding international tax issues is crucial for UK businesses. This article delves into the principles of double taxation relief and…

Guidance: GAAR Advisory Panel opinion of 30 January 2026: reducing the value of an estate for Inheritance Tax and avoiding Inheritance Tax on a lifetime transfer by acquiring shares in a company and gifting those shares to an employee trust

Understanding the GAAR Advisory Panel’s Opinion on Inheritance Tax Arrangements On 30 January 2026, the GAAR Advisory Panel issued an important opinion regarding the reduction of estate value for Inheritance Tax (IHT) purposes. This…