tag:www.gov.uk,2005:/government/organisations/hm-revenue-customs HM Revenue & Customs - Activity on GOV.UK HM Government 2026-06-26T15:20:21Z https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook#2026-06-26T15:20:21Z 2026-06-26T15:20:21Z 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/government/publications/check-the-statutory-market-values-for-oil#2026-06-26T14:42:40Z 2026-06-26T14:42:40Z Guidance: Check the statutory market values for oil Find statutory market values for disposal of category 1 oil from a UK field, which has not been sold at arm's length. https://www.gov.uk/guidance/how-to-report-pillar-2-top-up-taxes#2026-06-26T14:18:18Z 2026-06-26T14:18:18Z How to report Pillar 2 Top-up Taxes Find out how to tell HMRC about your Pillar 2 Top-up Taxes (these are Multinational Top-up Tax and Domestic Top-up Tax). https://www.gov.uk/guidance/sign-up-your-client-for-making-tax-digital-for-income-tax#2026-06-26T13:53:22Z 2026-06-26T13:53:22Z Sign up your client for Making Tax Digital for Income Tax If you're an agent, use the online service to sign up your client for Making Tax Digital for Income Tax. https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax#2026-06-26T13:53:20Z 2026-06-26T13:53:20Z Sign up for Making Tax Digital for Income Tax If you're a sole trader or landlord, use the online service to sign up for Making Tax Digital for Income Tax. https://www.gov.uk/guidance/penalties-and-interest-on-a-late-stamp-duty-land-tax-return#2026-06-26T12:52:20Z 2026-06-26T12:52:20Z Penalties and interest on a late Stamp Duty Land Tax return Find out about penalties and interest if you file your return late or make a late payment. https://www.gov.uk/guidance/apply-for-a-refund-of-stamp-duty-land-tax#2026-06-26T12:51:14Z 2026-06-26T12:51:14Z Apply for a refund of Stamp Duty Land Tax Find out how to apply to HMRC for a Stamp Duty Land Tax refund after you have sent your return. https://www.gov.uk/guidance/tell-hmrc-about-changes-to-your-stamp-duty-land-tax-return#2026-06-26T12:50:52Z 2026-06-26T12:50:52Z Tell HMRC about changes to your Stamp Duty Land Tax return Find out when and how you can amend your return and what to do if you send a duplicate return. https://www.gov.uk/guidance/how-to-send-a-stamp-duty-land-tax-return#2026-06-26T12:48:29Z 2026-06-26T12:48:29Z How to send a Stamp Duty Land Tax return Find out how to send a Stamp Duty Land Tax return. https://www.gov.uk/guidance/check-if-you-need-to-send-a-stamp-duty-land-tax-return#2026-06-26T12:47:52Z 2026-06-26T12:47:52Z Check if you need to send a Stamp Duty Land Tax return Find out if you need to tell HMRC when you buy property or land in England or Northern Ireland. https://www.gov.uk/government/publications/external-temporary-storage-facilities-codes-for-data-element-523-of-the-customs-declaration-service#2026-06-26T11:19:59Z 2026-06-26T11:19:59Z Guidance: External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for an external temporary storage facility (ETSF) (Appendix 16F). https://www.gov.uk/guidance/data-element-23-documents-and-other-reference-codes-national-of-the-customs-declaration-service-cds#2026-06-26T10:42:34Z 2026-06-26T10:42:34Z Data Element 2/3: Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS) Find a list of codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates) in Data Element 2/3 (Appendix 5A). https://www.gov.uk/government/publications/vaping-products-duty-and-vaping-duty-stamps-force-of-law-notice#2026-06-26T10:25:07Z 2026-06-26T10:25:07Z Notice: Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice Notices made under Part 4 of the Finance Act 2026, The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 and The Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026, which have the force of law. https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax#2026-06-26T10:12:14Z 2026-06-26T10:12:14Z Multinational Top-up Tax and Domestic Top-up Tax This manual covers Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). MTT is the UK's implementation of the Income Inclusion Rule and Undertaxed Profits Rule. These are widely known as the GloBE rules, as set out in the OECD's Pillar Two Model Rules. DTT is the UK's implementation of a Qualifying Domestic Minimum Top-up Tax (QDMTT), which applies the Pillar Two rules to UK entities. https://www.gov.uk/government/publications/cil-appeal-1889233-3-june-26-change-of-barn-to-a-dwellinghouse#2026-06-26T08:30:00Z 2026-06-26T08:30:00Z Decision: CIL Appeal 1889233 — 3 June 26 — Change of barn to a dwellinghouse Decision on change of use from barn to a dwellinghouse and associated works (retrospective). https://www.gov.uk/government/statistical-data-sets/uk-measured-against-eu-and-non-eu-partner-countries-2022-to-2024-accompanying-tables#2026-06-26T08:30:00Z 2026-06-26T08:30:00Z UK measured against EU and non-EU partner countries, 2022 to 2024: accompanying tables Supporting tables for UK trade asymmetries figures between the years of 2022 to 2024. https://www.gov.uk/government/statistics/asymmetries-in-international-trade-in-goods-statistics-uk-measured-against-eu-and-non-eu-partner-countries-2022-to-2024#2026-06-26T08:30:00Z 2026-06-26T08:30:00Z Official Statistics: Asymmetries in international trade in goods statistics: UK measured against EU and non-EU partner countries, 2022 to 2024 This release is an asymmetry study covering trade in goods between the UK and its EU and non-EU partners by value (UK imports and UK exports) for the calendar years 2022 to 2024. https://www.gov.uk/government/publications/cil-appeal-1888338-14-may-26-conversion-to-holiday-lets#2026-06-26T08:30:00Z 2026-06-26T08:30:00Z Decision: CIL Appeal 1888338 — 14 May 26 — Conversion to holiday lets Decision on conversion of existing facilities building to a one bedroom holiday let and replacement of three buildings with one and two-bedroom holiday lets. https://www.gov.uk/government/publications/income-record-viewer-for-agents-service-availability-and-issues#2026-06-26T07:04:46Z 2026-06-26T07:04:46Z Guidance: Income Record Viewer for agents: service availability and issues Check the availability and any issues affecting the Income Record Viewer for agents service. https://www.gov.uk/guidance/list-of-software-developers-providing-customs-declaration-support#2026-06-25T15:13:12Z 2026-06-25T15:13:12Z Software developers providing customs declaration software Check a list of software developers who can provide Customs Declaration Service software.