Find out about the changes to Statutory Sick Pay, when they’ll be introduced and what to do when a sickness absence starts before and ends on or after 6 April 2026.
Category Archives: Uncategorized
Find out how all childminders can continue to get tax relief for wear and tear, household costs, food and drink, and other business expenses, following changes announced at Budget 2025.
Supplementary guidance on how to check tax calculations or work out the trading profits of a business for Self Assessment tax return.
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for maritime ports and wharves (Appendix 16C).
The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement.
How securities – including shares and options over securities – are taxed and treated for National Insurance
This manual gives you information and guidance so that you can work out whether input tax can be claimed.
These maps show the Freeport customs sites within the Thames Freeport.
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
Check the availability and any issues affecting Alcohol and Tobacco Warehousing Declarations (ATWD).