The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
Category Archives: Uncategorized
Information about services available to agents, including Self Assessment and PAYE for agents online services, multi-factor authentication, calculators and the HMRC App. Find out about service availability and any current issues.
How to pay annual tax on enveloped dwellings (ATED) and how long it takes for your payment to reach HMRC.
How to pay money laundering fees, and the time it takes for your payment to reach HMRC.
Supplementary guidance on how to check tax calculations or work out the trading profits of a business for Self Assessment tax return.
BRMA and property size (March 2026) Local reference rent (LRR) levels in broad rental market areas (BRMA), residential property in England, by number of rooms.
This factsheet tells you about the penalties HMRC may charge if you do not comply with the regulations for Vaping Products Duty and the Vaping Duty Stamps Scheme.
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
The release reports on the number of local sites and the number of employees within each ITL3 area linked to a business carrying out international trade in goods.
Check the availability of the Goods Vehicle Movement Service (GVMS) and get information on any issues.