Information on when you should use single guarantee.
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You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
If you’re a UK agency or business placing or using temporary labour, find out what you can do to reduce your risk of using a non-compliant umbrella company.
This technical document is designed to help HMRC customers understand and apply legislation relating to the Reserved Investor Fund (RIF).
Use form 50(FS) if you’re a non UK resident trustee to tell HMRC about possible Capital Gains Tax liabilities of UK resident settlors or beneficiaries, or both.
Data Provisioning Service technical specifications for software developers, including tax code, student loan and generic notifications.
Find out what you need to do if you move licensed goods into or out of Northern Ireland, including by import, export or transit.
If you’re an agent, find out how to get an agent code for the Corporation Tax or Self Assessment online services for agents.
Tell HMRC about changes to your contact details and anti-money laundering supervision details as a tax agent.
Details of HMRC’s performance against the department’s strategic objectives for July 2025 and quarter 1 of financial year 2025 to 2026.
