Broad rental market areas (BRMA) and property size (April 2026) Local reference rent (LRR) levels in BRMA, residential property in England, by number of rooms.
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Find the national additional codes to be declared in Data Element 6/17 to calculate duties and taxes (Appendix 19).
Report Inheritance Tax due on assets that have stopped being held in an ‘18 to 25’ trust using form IHT100h.
Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).
How to pay what you owe if you’ve used the Customs Declaration Service to tell HMRC you’ve imported goods into the UK.
Check a list of recent text messages from HMRC to help you decide if a text you’ve received is a scam.
Use form IHT38 to claim relief on Inheritance Tax if you sell land or buildings from the deceased’s estate at a loss.
Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).
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)
Check if you need to register, send returns and pay Air Passenger Duty.