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          <h3><a href="/government/publications/list-of-qualifying-recognised-overseas-pension-schemes-qrops">List of Recognised Overseas Pension Schemes notifications</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-10-01T09:00:11+01:00"> 1 October 2015</time>
            </li>
            <li class="display-type">Guidance</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
          </ul>
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          <h3><a href="/government/publications/vat-information-sheet-0415-vat-moss-exchange-rates-for-period-ending-september-2015">VAT Information Sheet 04/15: VAT MOSS - exchange rates for period ending September 2015</a></h3>
          <ul class="attributes">
            <li class="date">
              Published
              <time class="published-at date" datetime="2015-09-30T15:34:00+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Guidance</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/vat-information-sheets">VAT information sheets</a>
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          <h3><a href="/government/publications/child-benefit-and-guardians-allowance-appeal-form">Child Benefit or Guardian's Allowance: if you think a decision is wrong (CH24A)</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T15:13:15+01:00">30 September 2015</time>
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            <li class="display-type">Form</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/child-benefit-forms">Child Benefit forms</a> and <a href="/government/collections/hm-revenue-and-customs-leaflets-factsheets-and-booklets">HM Revenue and Customs: leaflets, factsheets and booklets</a>
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          <h3><a href="/government/publications/about-your-child-benefit-factsheet-ch1715">About your Child Benefit: Factsheet CH1715</a></h3>
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            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T15:11:07+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Guidance</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/hm-revenue-and-customs-leaflets-factsheets-and-booklets">HM Revenue and Customs: leaflets, factsheets and booklets</a>
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          <h3><a href="/government/publications/child-tax-credit-and-working-tax-credit-appeal-form">Tax credits: if you think a decision is wrong (WTC/AP)</a></h3>
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            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T15:10:03+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Form</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/tax-credits-forms-notes-worksheets-and-checklists">Tax credits: forms, notes, worksheets and checklists</a> and <a href="/government/collections/hm-revenue-and-customs-leaflets-factsheets-and-booklets">HM Revenue and Customs: leaflets, factsheets and booklets</a>
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          <h3><a href="/government/publications/tax-credits-disability-helpsheet-tc956">Tax credits: disability helpsheet TC956</a></h3>
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            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T15:09:11+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Guidance</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/hm-revenue-and-customs-leaflets-factsheets-and-booklets">HM Revenue and Customs: leaflets, factsheets and booklets</a>
</li>
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          <h3><a href="/government/publications/tax-credits-coming-to-the-uk-wtcfs5">Tax credits: coming to the UK - WTC/FS5</a></h3>
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              Updated
              <time class="published-at date" datetime="2015-09-30T15:08:37+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Guidance</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/hm-revenue-and-customs-leaflets-factsheets-and-booklets">HM Revenue and Customs: leaflets, factsheets and booklets</a>
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          <h3><a href="/government/publications/community-common-transit-and-tir-newsletters">Community, Common transit and TIR: Newsletters</a></h3>
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              Updated
              <time class="published-at date" datetime="2015-09-30T14:54:30+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Guidance</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
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          <h3><a href="/government/publications/countdown-bulletin-10-september-2015">Countdown bulletin 10 - September 2015</a></h3>
          <ul class="attributes">
            <li class="date">
              Published
              <time class="published-at date" datetime="2015-09-30T14:34:35+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Guidance</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/national-insurance-services-to-pensions-industry-countdown-bulletins">National Insurance Services to Pensions Industry: countdown bulletins</a>
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          <h3><a href="/government/publications/vat-mini-one-stop-shop-non-union-return">VAT Mini One Stop Shop: Non-Union Return</a></h3>
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              Updated
              <time class="published-at date" datetime="2015-09-30T14:32:48+01:00">30 September 2015</time>
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              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
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          <h3><a href="/government/publications/vat-mini-one-stop-shop-union-return">VAT Mini One Stop Shop: Union Return</a></h3>
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              Updated
              <time class="published-at date" datetime="2015-09-30T14:32:15+01:00">30 September 2015</time>
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            <li class="display-type">Form</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
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          <h3><a href="/guidance/spirit-drinks-with-a-protected-geographical-indication">Spirit drinks with a protected Geographical Indication</a></h3>
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              Updated
              <time class="published-at date" datetime="2015-09-30T13:42:27+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Detailed guide</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability">RDR1: residence, domicile and the remittance basis</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T13:37:34+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Guidance</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/tax-on-foreign-income-rules-from-6-april-2013">Tax on foreign income: rules from 6 April 2013</a> and <a href="/government/collections/hm-revenue-and-customs-leaflets-factsheets-and-booklets">HM Revenue and Customs: leaflets, factsheets and booklets</a>
</li>
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          <h3><a href="/government/publications/professional-bodies-approved-for-tax-relief-list-3">Professional bodies approved for tax relief (list 3)</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T13:29:36+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Guidance</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
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        <li class="document-row">
          <h3><a href="/government/collections/corporation-tax-hmrc-manuals">Corporation Tax: HMRC manuals</a></h3>
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              Updated
              <time class="published-at date" datetime="2015-09-30T12:41:30+01:00">30 September 2015</time>
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            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
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          <h3><a href="/government/collections/hmrc-manuals">HMRC manuals</a></h3>
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              Updated
              <time class="published-at date" datetime="2015-09-30T12:41:07+01:00">30 September 2015</time>
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            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/guidance/corporation-tax-creative-industry-tax-reliefs">Corporation Tax: creative industry tax reliefs</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T12:40:36+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Detailed guide</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/publications/econometric-analysis-of-cigarette-consumption-in-the-uk">Econometric Analysis of Cigarette Consumption in the UK</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T11:30:02+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Research and analysis</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/hm-revenue-and-customs-research-working-papers">HM Revenue and Customs: Research Working Papers</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/statistics/hmrc-survey-compliance-cost-report">HMRC survey compliance cost report</a></h3>
          <ul class="attributes">
            <li class="date">
              Published
              <time class="published-at date" datetime="2015-09-30T09:30:35+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Statistics</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/hmrc-survey-compliance-costs">HMRC survey compliance costs</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/collections/hmrc-survey-compliance-costs">HMRC survey compliance costs</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T09:30:35+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Collection</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/statistics/uk-stamp-tax-statistics">UK Stamp Tax statistics</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T09:30:35+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Statistics - national statistics</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/stamp-duties-statistics">Stamp duties statistics</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/statistics/quality-report-employee-share-schemes">Quality report: Employee Share Schemes</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T09:30:34+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Statistics</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/hmrc-quality-reports-statistics">HMRC statistics: quality reports</a> and <a href="/government/collections/employee-share-schemes-statistics">Employee share schemes statistics</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/statistics/personal-tax-credits-children-in-low-income-families-local-measure-2013-snapshot-as-at-31-august-2013">Personal tax credits: Children in low-income families local measure: 2013 snapshot as at 31 August 2013</a></h3>
          <ul class="attributes">
            <li class="date">
              Published
              <time class="published-at date" datetime="2015-09-30T09:30:32+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Statistics</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/personal-tax-credits-statistics">Personal tax credits statistics</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/statistics/table-61-estimated-costs-of-income-tax-and-nics-relief">Table 6.1: Estimated costs of Income Tax and NICs relief</a></h3>
          <ul class="attributes">
            <li class="date">
              Published
              <time class="published-at date" datetime="2015-09-30T09:30:31+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Statistics - national statistics</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/employee-share-schemes-statistics">Employee share schemes statistics</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/statistics/employee-share-schemes-statistics-2013-to-2014-commentary">Employee share schemes statistics 2013 to 2014: commentary</a></h3>
          <ul class="attributes">
            <li class="date">
              Published
              <time class="published-at date" datetime="2015-09-30T09:30:31+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Statistics - national statistics</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/employee-share-schemes-statistics">Employee share schemes statistics</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/statistics/share-incentive-plan">Table 6.5: Share Incentive Plans</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T09:30:31+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Statistics - national statistics</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/employee-share-schemes-statistics">Employee share schemes statistics</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/statistics/number-of-live-company-schemes">Table 6.8: Number of live company schemes</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T09:30:31+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Statistics - national statistics</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/employee-share-schemes-statistics">Employee share schemes statistics</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/statistics/company-scheme-types">Table 6.7: Company scheme types</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T09:30:31+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Statistics - national statistics</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/employee-share-schemes-statistics">Employee share schemes statistics</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/statistics/enterprise-management-incentives-share-option-schemes">Table 6.6: Enterprise Management Incentives share option schemes</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T09:30:31+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Statistics - national statistics</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/employee-share-schemes-statistics">Employee share schemes statistics</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/statistics/company-share-option-plans">Table 6.4: Company Share Option Plans</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T09:30:30+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Statistics - national statistics</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/employee-share-schemes-statistics">Employee share schemes statistics</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/statistics/save-as-you-earn-share-option-schemes">Table 6.3: Save As You Earn share option schemes</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T09:30:30+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Statistics - national statistics</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/employee-share-schemes-statistics">Employee share schemes statistics</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/publications/hmrc-transactions-over-500-on-gpc-july-2015">HMRC transactions over £500 on GPC: July 2015</a></h3>
          <ul class="attributes">
            <li class="date">
              Published
              <time class="published-at date" datetime="2015-09-30T09:30:29+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Transparency data</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/hmrc-government-procurement-card-gpc-departmental-spend-over-500">HMRC Government Procurement Card departmental spending over £500</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/statistics/companies-with-tax-advantaged-employee-share-schemes">Table 6.2: Companies with tax advantaged employee share schemes</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T09:30:29+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Statistics - national statistics</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/employee-share-schemes-statistics">Employee share schemes statistics</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/collections/employee-share-schemes-statistics">Employee share schemes statistics</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T09:30:29+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Collection</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/collections/hmrc-government-procurement-card-gpc-departmental-spend-over-500">HMRC Government Procurement Card departmental spending over £500</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T09:30:29+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Collection</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/collections/spending-over-25-000">HMRC: Departmental spending over £25,000</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T09:30:29+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Collection</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/publications/hmrc-spending-over-25000-august-2015">HMRC spending over £25,000: August 2015</a></h3>
          <ul class="attributes">
            <li class="date">
              Published
              <time class="published-at date" datetime="2015-09-30T09:30:28+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Transparency data</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/spending-over-25-000">HMRC: Departmental spending over £25,000</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/publications/workforce-management-information-for-hmrc-and-the-voa-2015">Workforce management information for HMRC and the VOA: 2015</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-30T09:30:28+01:00">30 September 2015</time>
            </li>
            <li class="display-type">Transparency data</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr> and <abbr title="Valuation Office Agency">VOA</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/workforce-management-information-summary-data">Workforce management information: summary data for HMRC and the VOA</a>
</li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/publications/double-taxation-treaty-passport-scheme-register">Double Taxation Treaty Passport Scheme register</a></h3>
          <ul class="attributes">
            <li class="date">
              Updated
              <time class="published-at date" datetime="2015-09-29T16:28:19+01:00">29 September 2015</time>
            </li>
            <li class="display-type">Guidance</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
          </ul>
        </li>
        <li class="document-row">
          <h3><a href="/government/publications/tariff-stop-press-notice-38-2015-changes-to-the-monthly-trade-euro-rate">Tariff Stop Press Notice 38 (2015): changes to the monthly trade euro rate</a></h3>
          <ul class="attributes">
            <li class="date">
              Published
              <time class="published-at date" datetime="2015-09-29T12:08:03+01:00">29 September 2015</time>
            </li>
            <li class="display-type">Notice</li>
            <li class="organisations">
              <abbr title="HM Revenue &amp; Customs">HMRC</abbr>
            </li>
              <li class="document-collections">Part of a collection: <a href="/government/collections/tariff-stop-press-notices">Tariff stop press notices</a>
</li>
          </ul>
        </li>
    </ol>

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