HM Revenue & Customs - Activity on GOV.UK
Capital Gains Manual
This manual is to help people compute chargeable gains (and allowable losses) for both capital gains tax and corporation tax purposes or check computations. It supplements the basic guidance in the tax return and Help Sheets. It is written primarily for HMRC staff but it will also assist customers and their professional advisers. Customers filling in tax returns may not need to use the Capital Gains Manual at all. You can get basic information on how to compute chargeable gains (and allowable losses) from the Capital Gains pages of the tax return and the related Help Sheets. The "Published Date" at the top of a page is the date when the page was loaded onto the website. The content of a page in this manual will be older than the published date.
Press release: Tax gap falls to lowest recorded rate
The tax gap estimate for 2018 to 2019 is 4.7%, HM Revenue and Customs (HMRC) confirmed today (9 July 2020).
Detailed guide: Changes to the VAT MOSS rate for the UK and EU countries
Find out about changes to the rates for VAT Mini One Stop Shop (VAT MOSS) for the UK and countries in the EU.
Transparency data: HMRC Government Major Projects Portfolio data, 2020
HM Revenue and Customs (HMRC) September 2019 Government Major Projects Portfolio data that supports the 2020 Infrastructure and Projects Authority (IPA) Annual Report.
Consultation outcome: Implementation of the Court of Justice of the European Union (CJEU) judgment on diesel fuel used in private pleasure craft
We are inviting views on, and seeking information about, proposed changes to the rules for red diesel used in private pleasure craft as a result of the judgment of the CJEU.
Guidance: Self Assessment technical specifications (2020) for individual returns
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Guidance: Get more information about the Eat Out to Help Out Scheme
Get more help with registration, eligibility and how to offer the discount for the Eat Out to Help Out Scheme.
Detailed guide: Register your establishment for the Eat Out to Help Out Scheme
Find out how to register your restaurant or establishment for the Eat Out to Help Out Scheme.
Official Statistics: Schedule of updates for HMRC's statistics
Publication plan for HMRC national and official statistics. Any changes to the schedule will be stated and detailed in the announcements.
Company Taxation Manual
All aspects of company taxation.
International Exchange of Information Manual
Guidance for HMRC staff involved with cross-border exchange of information under the UK's international exchange agreements.
Employment Income Manual
A guide to the Income Tax (Earnings and Pensions) Act 2003.
Correspondence: Eat Out to Help Out Scheme: ministerial direction
Letters regarding the ministerial direction for the Eat Out to Help Out Scheme.
Correspondence: Job Retention Bonus: ministerial direction
Letters regarding the ministerial direction for the Job Retention Bonus.
Official Statistics: Measuring tax gaps
HM Revenue and Customs (HMRC) statistics and methodological annexes relating to measuring tax gaps.
Official Statistics: Measuring tax gaps tables
HM Revenue and Customs (HMRC) tables relating to measuring tax gaps.
Official Statistics: Quality report: Measuring tax gaps
Quality report for statistics relating to measuring tax gaps.
National Statistics: Child and Working Tax Credits statistics: provisional awards geographical analyses
This document provides detailed information on how the government has distributed Child and Working Tax Credits.
National Statistics: Personal tax credits: provisional statistics
The provisional statistics are a snapshot of the caseload based on the family circumstances of people receiving Working Tax Credits and/or Child Tax Credits.
Research and analysis: Non-detection multipliers for measuring tax gaps
This Working Paper explains HMRC’s plan to develop and implement new, UK-specific non-detection multipliers for use in estimating the tax gap.
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