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Latest HMRC News

• Check if a QR code on a letter you've received from HMRC is genuine

  Check a list of letters with a QR code from HMRC to help you decide if it is genuine.

• Inverters with maximum power point tracking functionality (Tariff Notice 2)

  Check the tariff classification for inverters with maximum power point tracking functionality.

• Guidance: Remote internal temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service

  Find the codes which may be used in Data Element 5/23 to identify the location where goods may be examined for a remote internal temporary storage facility (ITSF(R)) (Appendix 16E).

• Check the recognised overseas pension schemes notification list

  Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).

• VAT Government and Public Bodies

  Guidance on VAT as it applies to local authorities and other government and public bodies

• Appeals reviews and tribunals guidance

  Appeals, Reviews and Tribunals Guidance

• PAYE Manual

  Guidance for staff working through PAYE processes for individuals and employers. HMRC is currently reviewing this guidance. If you have any comments or feedback, please email: hmrcmanualsteam@hmrc.gov.uk

• Double Taxation Relief Manual

  The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement.

• Guidance: Recognised stock exchanges — designated countries

  Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.

• Business Leasing Manual

  This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter. An introduction to lease accounting and lease accounting taxation, with special emphasis on the leasing of plant or machinery