News

Latest HMRC News

• Pay the VAT due on your One Stop Shop VAT Return

  How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.

• Compliance Handbook

  The aim of the Compliance Handbook is to help users understand and apply HMRC's penalties and compliance powers, as set out by legislation.

• Guidance: Excise movement and control system: service availability and issues

  Check the availability and any issues affecting the excise movement and control system (EMCS) online service.

• International Exchange of Information Manual

  Guidance for HMRC staff involved with cross-border exchange of information under the UK's international exchange agreements.

• Pay Air Passenger Duty

  How to pay Air Passenger Duty, and how long it takes for your payment to reach HMRC.

• Guidance: Import Control System 2: service availability and issues

  Check the availability and any issues affecting the Import Control System 2 (ICS2) service.

• Guidance: Find out who has been granted a utility direction

  Check who's been granted a Climate Change Levy (CCL) utility direction for gas and electricity, so you can decide whether to charge CCL.

• Guidance: Joint and several liability — penalties charged for facilitating avoidance or evasion — JAS/FS3

  This factsheet gives information about whether you may be jointly and severally liable for the relevant tax liability of a company that has been charged penalties for facilitating avoidance or evasion.

• Self Assessment: the legal framework

  The legal framework for Income Tax Self Assessment (SA), how to pay or claim tax, how HM Revenue & Customs checks the returns and about tax returns for partnerships

• 11. Cash accounting

  What cash accounting is and how it is affected by insolvency.