This tax information and impact note explains a temporary reduced rate of VAT for children’s meals, tickets and family attractions.
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Summary of HM Revenue and Customs’ tax receipts, National Insurance contributions (NICs), and expenditure for the UK.
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible. Our debt management and banking processes incorporates material covered in the Recovery Manual and the Banking Accounting Guide (BAAG)
Find the UK’s preferential tariffs and Rules of Origin for the agreements contained within the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.
Find information about tax and National Insurance contributions for MPs and ministers.
Find out the completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Imports.
Check the availability and any issues affecting the Child Benefit online service.
Check the availability and any issues affecting the Self Assessment payment plan service.
Check the availability and any issues affecting the VAT payment plan service.
How HM Revenue and Customs handles Child Tax Credit and Working Tax Credit cases