This technical note provides further detail on measures relating to Inheritance Tax on pensions which were announced at the Autumn Budget 2024.
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Use Collective Investment Schemes form CISC4 to apply for offshore fund clearance of genuine diversity ownership (GDO) and equivalence conditions.
Treatment of investment managers and their overseas clients.
Check if and when you need to register for an agent services account to interact with HMRC on behalf of your clients as a tax adviser.
How to contact HMRC, including the dedicated agent helplines available, the online services helpdesk, HMRC’s agent webchat, ‘Where’s my reply?’ tool and how to update your contact details.
Find out about applying for the Spirit Drinks Verification Scheme, how to submit brand information, fees and making sure your production process is compliant.
Submit an undertaking to HMRC covering the movement of Scotch Whisky outside of Scotland.
This guide explains the effects of the law and regulations covering the production, storage and accounting for duty on alcoholic products. It is intended for commercial producers, packagers, importers and exporters of alcoholic products.
Guidance on Draught Relief and which products qualify for Small Producer Relief and what to do if you export small producer products.
HM Revenue and Customs statistics related to the number of taxpayers and registered traders.