HM Revenue & Customs - Activity on GOV.UK
Complaint Handling Guidance
This guidance is intended to set out the basic department wide standards for complaints handling.
Complaints and Remedy Guidance
This guidance is aimed at all HMRC staff involved in considering complaints under our departmental complaints procedures.
Venture Capital Schemes Manual
A definition of the different types of venture capital schemes and how they work
Detailed guide: HMRC compliance checks: help and support
Find out about the compliance checks process and the help you or your client (if you're a tax agent) can get, during and after the checks.
Detailed guide: Tell HMRC and pay the Self-Employment Income Support Scheme grant back
Find out how to tell HMRC if you need to pay back some or all of the SEISS grant.
Detailed guide: Return to your claim for the Self-Employment Income Support Scheme
Use the online service to check the status of your payment, update your details, see how much you were paid or if you think the grant amount is too low.
Detailed guide: How your circumstances affect eligibility for the Self-Employment Income Support Scheme
If you're self-employed or a member of a partnership, find examples of how your circumstances can affect your eligibility for the scheme.
Guidance: Class 1A National Insurance contributions on benefits in kind (CWG5)
Find out what benefits and expenses to report on form P11D or substitute form if you’re an employer.
Detailed guide: How HMRC works out trading profits and non-trading income for the Self-Employment Income Support Scheme
Find out how your trading profits and non-trading income are used to work out your SEISS eligibility and grant amount.
Holding and Movements Assurance Guidance
New section HMAG40000 Holding and Movement Bespoke Conditions guidance added
Detailed guide: How your trading conditions affect your eligibility for the Self-Employment Income Support Scheme
Find out what we mean by reduced activity, capacity or demand or temporary closure and read examples of how this could affect your eligibility.
Detailed guide: Check if you can claim a grant through the Self-Employment Income Support Scheme
If you're self-employed or a member of a partnership and have been impacted by coronavirus (COVID-19) find out if you can use this scheme to claim a grant.
Detailed guide: Claim a grant through the Self-Employment Income Support Scheme
Find out how to claim the grant if you're self-employed or a member of a partnership and have been impacted by coronavirus (COVID-19).
Detailed guide: Pay less import duty and VAT when re-importing goods to the UK
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Form: Self Assessment: Partnership disposal of chargeable assets (SA803)
Use supplementary pages SA803 to complete your SA800 Partnership Tax Return if your partnership disposed of any chargeable assets.
Detailed guide: 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.
Compliance Operational Guidance
Welcome to COG – process based guidance for compliance checks and assurance activity
Guidance: Penalties for not telling HMRC about Coronavirus Job Retention Scheme grant overpayments - CC/FS48
If you've received a grant but were not eligible or you've been overpaid, find out what penalties you may have to pay if you do not tell HMRC.
Detailed guide: List of customs agents and fast parcel operators
Find customs agents and fast parcel operators who can help submit customs declarations.
Detailed guide: Check when you can account for import VAT on your VAT Return
If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).
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