This tax information and impact note is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.
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The aim of the EC-S handbook is to give you clear and comprehensive guidance on how to undertake your role within EC-S. It will help you understand the legislation, how our policies work and how they should be applied. It will also explain how to apply the sanctions framework and the powers available for you […]
Check the availability and any issues affecting the Child Benefit online service.
Check recent contacts from HMRC to help you decide if a suspicious email, phone call, text or letter could be a scam.
How to prepare for the closure of the online service to file your accounts and Company Tax Return.
Find out about announcements at Autumn Budget 2025, including Private Intermittent Securities and Capital Exchange System (PISCES), Enterprise Management Incentives (EMI) and the published Summary of Responses to the Share Incentive Plans (SIP) and Save As You Earn (SAYE) 2023 Call for Evidence.
Trust Registration Service Manual
Corporation Tax and the taxation of intangible assets, remediation of contaminated land, vaccines research relief and tax credits for research & development.
Learn more about the support available to tax agents and advisers which will help you and your clients.
Find out what to do if your agent asks you to authorise them through your business tax account.