tag:www.gov.uk,2005:/government/organisations/hm-revenue-customs HM Revenue & Customs - Activity on GOV.UK HM Government 2026-05-21T16:06:20Z https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook#2026-05-21T16:06:20Z 2026-05-21T16:06:20Z Economic Crime Supervision Handbook The aim of the ECS handbook is to give you clear and comprehensive guidance on how to undertake your role within ECS. 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 to use under the MLR2017. Additionally, it may be used by external customers to understand how sanctions are applied. https://www.gov.uk/hmrc-internal-manuals/property-income-manual#2026-05-21T14:38:32Z 2026-05-21T14:38:32Z Property Income Manual Taxation of rent and other income from UK property. Taxation of overseas property income received by UK residents. https://www.gov.uk/guidance/tax-agents-handbook#2026-05-21T14:31:18Z 2026-05-21T14:31:18Z The Tax Agent's Handbook Information to help tax agents and advisers find guidance, use HMRC's services and contact HMRC. https://www.gov.uk/guidance/tax-agents-handbook/making-tax-digital#2026-05-21T14:31:18Z 2026-05-21T14:31:18Z Making Tax Digital Information on Making Tax Digital if you are an agent. https://www.gov.uk/hmrc-internal-manuals/business-income-manual#2026-05-21T14:20:10Z 2026-05-21T14:20:10Z Business Income Manual Supplementary guidance on how to check tax calculations or work out the trading profits of a business for Self Assessment tax return. https://www.gov.uk/government/publications/list-of-authorised-child-trust-fund-providers#2026-05-21T13:07:55Z 2026-05-21T13:07:55Z Guidance: Find authorised Child Trust Fund account providers Use this list to find a Child Trust Fund account provider authorised by HMRC. https://www.gov.uk/guidance/mileage-allowance-payments-480-appendix-3#2026-05-21T13:00:04Z 2026-05-21T13:00:04Z Mileage Allowance Payments (480: Appendix 3) Information on mileage allowance payments for vehicles owned by employees, and passenger payments. https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances#2026-05-21T13:00:04Z 2026-05-21T13:00:04Z Guidance: Rates and allowances: travel — mileage and fuel allowances Rates and allowances for travel including mileage and fuel allowances. https://www.gov.uk/government/publications/inheritance-tax-claim-for-relief-loss-on-sale-of-land-iht38#2026-05-21T12:33:01Z 2026-05-21T12:33:01Z Form: Inheritance Tax: claim for relief — loss on sale of land (IHT38) Use form IHT38 to claim relief on Inheritance Tax if you sell land or buildings from the deceased’s estate at a loss. https://www.gov.uk/government/publications/agent-update-issue-143#2026-05-21T12:07:07Z 2026-05-21T12:07:07Z Guidance: Agent Update: Issue 143 Get guidance from HMRC if you're a tax agent or an adviser. https://www.gov.uk/hmrc-internal-manuals/employment-income-manual#2026-05-21T12:03:09Z 2026-05-21T12:03:09Z Employment Income Manual A guide to the Income Tax (Earnings and Pensions) Act 2003. https://www.gov.uk/government/publications/foreign-permanent-establishment-exemption#2026-05-21T11:31:33Z 2026-05-21T11:31:33Z Policy paper: Foreign Permanent Establishment Exemption This paper provides further information about the announced changes to the Corporation Tax foreign permanent establishment regime. https://www.gov.uk/government/publications/revenue-and-customs-brief-5-2026-temporary-reduced-rate-of-vat-for-childrens-meals-tickets-and-family-attractions#2026-05-21T11:29:09Z 2026-05-21T11:29:09Z Policy paper: Revenue and Customs Brief 5 (2026): Temporary reduced rate of VAT for children's meals, tickets and family attractions This brief explains a temporary reduced rate of VAT for children's meals, tickets and family attractions that will apply from 25 June 2026 to 1 September 2026. https://www.gov.uk/guidance/hmrc-email-updates-videos-and-webinars-for-money-laundering-supervision#2026-05-21T10:10:55Z 2026-05-21T10:10:55Z HMRC email updates, videos and webinars for money laundering supervision Learn more about money laundering regulations, your responsibilities and how to report suspicious activity. https://www.gov.uk/guidance/national-clearance-hub-for-goods-entering-leaving-or-transiting-the-eu#2026-05-21T10:10:01Z 2026-05-21T10:10:01Z Clearing goods entering, leaving or transiting the UK Get your goods cleared by the National Clearance Hub when moving goods into, out of or through the UK. https://www.gov.uk/government/publications/named-tax-avoidance-schemes-promoters-enablers-and-suppliers#2026-05-21T10:05:08Z 2026-05-21T10:05:08Z Corporate report: Named tax avoidance schemes, promoters, enablers and suppliers Information about tax avoidance schemes, promoters, enablers and suppliers of these schemes. https://www.gov.uk/guidance/tax-agents-handbook/getting-started#2026-05-21T09:01:28Z 2026-05-21T09:01:28Z Getting started Support, guidance and resources for registering as a tax agent and getting authorised to act on your client's behalf. https://www.gov.uk/government/publications/analysis-of-ukrainian-nationals-entering-employment-in-the-uk#2026-05-21T08:30:08Z 2026-05-21T08:30:08Z Research: Analysis of Ukrainian nationals entering employment in the UK Counts of Ukrainian nationals in employment by age, gender and region in UK, England, Scotland, Wales and Northern Ireland. https://www.gov.uk/government/statistics/venture-capital-trusts-2026#2026-05-21T08:30:05Z 2026-05-21T08:30:05Z Accredited official statistics: Venture Capital Trusts: 2026 Information on the number of Venture Capital Trusts (VCT) and amount of funds raised in 2024 to 2025, along with the number of investors claiming VCT relief in 2024 to 2025. https://www.gov.uk/government/publications/hmrc-datalab#2026-05-21T08:30:05Z 2026-05-21T08:30:05Z Research: HMRC Datalab Information about the Datalab, which allows approved researchers from contracted institutions to access pseudonymised data in an on-site secure environment.