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
Author Archives: Tide Accounting
Check the availability and any issues affecting the Make and manage an export declaration online service.
Learn more about paying tax and keeping records as a property landlord.
Government boosts efforts to help young people find their Child Trust Funds
Newsletter 180, published by HMRC in April 2026 to update stakeholders on the latest news for pension schemes.
Summary of HM Revenue and Customs’ tax receipts, National Insurance contributions (NICs), and expenditure for the UK.
Get help to classify ceramic articles for import and export.
Find out how to create and send an XML file for your country-by-country report, if you’re a multinational enterprise (MNE).
This manual covers Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). MTT is the UK’s implementation of the Income Inclusion Rule and Undertaxed Profits Rule. These are widely known as the GloBE rules, as set out in the OECD’s Pillar Two Model Rules. DTT is the UK’s implementation of a Qualifying Domestic Minimum Top-up […]
This notice is about the UK’s requirements for the commercial movement of excise goods by a Temporary Registered Consignee (TRC). The approval type that this notice relates to will continue to operate after 1 January 2021, but only for EU imports into Northern Ireland.