News

Latest HMRC News

• Economic Crime Supervision Handbook

  The aim of the ECS handbook is to give you clear and comprehensive guidance on how to undertake your role within ECS. It will help you understand the legislation, how our policies work and how they should be applied. It will also explain how to apply the sanctions framework and the powers available for you to use under the MLR2017. Additionally, it may be used by external customers to understand how sanctions are applied.

• Guidance: Double Taxation Treaty Passport Scheme register

  Check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest.

• Guidance: Approved payers in the middleman scheme

  Check this list of approved payers for non-UK resident entertainers and find out if you need to deduct withholding tax.

• Research: HMRC Evaluation Framework

  The framework sets out HMRC's evaluation approach and how it fits with wider government best practice.

• Guidance: Approved offshore reporting funds

  Find a list of offshore funds that have applied for and been approved as reporting funds.

• Accredited official statistics: Employee Share Scheme statistics

  This series contains statistics on tax-advantaged employee share schemes. This publication will contain statistics for the tax year ending 2022 to tax year ending 2025, including the numbers of companies using schemes, numbers of employees receiving awards, values awarded, numbers of employees exercising options and estimates of the value of the Income Tax and National Insurance relief received.

• 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).

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

  Find a list of codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates) in Data Element 2/3 (Appendix 5A).

• Guidance: Appendix 1: DE 1/10: Requested and Previous Procedure Codes

  This appendix contains the specific completion rules instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for exports.

• Apply to claim a repayment or remission of import duty, or reclaim state aid used on ‘at risk’ goods brought into Northern Ireland

  Check if you can apply for a repayment or remission of EU import duty paid, or reclaim state aid used (also known as 'replenishment of state aid') on goods brought into Northern Ireland, through the Duty Reimbursement Scheme.