| HM Revenue & Customs - Activity on GOV.UK |
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| 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). |