tag:www.gov.uk,2005:/government/organisations/hm-revenue-customs HM Revenue & Customs - Activity on PGµç×Ó HM Government 2025-05-02T15:32:08Z /hmrc-internal-manuals/stamp-duty-land-tax-manual#2025-05-02T15:32:08Z 2025-05-02T15:32:08Z Stamp Duty Land Tax Manual Stamp Duty Land Tax (SDLT) has applied to land transactions in the UK from 1 December 2003. Since 1 April 2018 it applies to land transactions in England and Northern Ireland only. From 1 April 2015 SDLT no longer appliesto land transactions in Scotland. These are instead subject to Land and Buildings Transaction Tax (LBTT). Please see the Scottish Government website. From 1 April 2018 SDLT no longer applies to land transactions in Wales. These are subject to Land Transaction Tax (LTT) instead. LTT is operated by theWelsh Revenue Authority. /guidance/refunds-of-uk-vat-for-non-uk-businesses-or-eu-vat-for-uk-businesses#2025-05-02T15:02:16Z 2025-05-02T15:02:16Z Refunds of UK VAT for non-UK businesses (VAT Notice 723A) How to claim a VAT refund in the UK if you're established outside the UK. /government/publications/annual-tax-on-enveloped-dwellings-technical-guidance#2025-05-02T14:51:29Z 2025-05-02T14:51:29Z Guidance: Annual Tax on Enveloped Dwellings: technical guidance Annual Tax on Enveloped Dwellings (ATED) is an annual tax charged in respect of ‘chargeable periods’ running from 1 April to 31 March. /guidance/stamp-duty-land-tax-corporate-bodies#2025-05-02T14:51:18Z 2025-05-02T14:51:18Z Stamp Duty Land Tax: corporate bodies Stamp Duty Land Tax rates for certain corporate bodies. /guidance/annual-tax-on-enveloped-dwellings-reliefs-and-exemptions#2025-05-02T14:51:07Z 2025-05-02T14:51:07Z Annual Tax on Enveloped Dwellings: reliefs and exemptions Find out what reliefs and exemptions are available for Annual Tax on Enveloped Dwellings (ATED). /hmrc-internal-manuals/paye-manual#2025-05-02T14:40:11Z 2025-05-02T14:40:11Z PAYE Manual Guidance for staff working through PAYE processes for individuals and employers. HMRC is currently reviewing this guidance. If you have any comments or feedback, please email: hmrcmanualsteam@hmrc.gov.uk /government/publications/external-temporary-storage-facilities-codes-for-data-element-523-of-the-customs-declaration-service#2025-05-02T14:00:28Z 2025-05-02T14:00:28Z 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). /government/publications/simple-assessment-payment-plan-service-availability-and-issues#2025-05-02T13:51:53Z 2025-05-02T13:51:53Z Guidance: Simple Assessment payment plan: service availability and issues Check the availability and any issues affecting the Simple Assessment payment plan service. /guidance/defnyddio-r-cynllun-troi-treth-yn-ddigidol-ar-gyfer-treth-incwm/anfon-diweddariadau-chwarterol#2025-05-02T13:46:38Z 2025-05-02T13:46:38Z Anfon diweddariadau chwarterol Sut a phryd i anfon diweddariad-au chwarterol, yn seiliedig ar eich cyfnod cyfrifyddu. /guidance/defnyddio-r-cynllun-troi-treth-yn-ddigidol-ar-gyfer-treth-incwm#2025-05-02T13:46:37Z 2025-05-02T13:46:37Z Defnyddio’r cynllun Troi Treth yn Ddigidol ar gyfer Treth Incwm Arweiniad i unig fasnachwyr, landlordiaid ac asiantau gofrestru’n gynnar i ddefnyddio ffordd newydd CThEF o roi gwybod am incwm a threuliau hunangyflogaeth ac eiddo ar gyfer y flwyddyn dreth 2025 i 2026. /government/publications/data-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you#2025-05-02T11:55:55Z 2025-05-02T11:55:55Z Guidance: HMRC Privacy Notice Find out about HMRC's data protection policy and procedures. /guidance/check-genuine-hmrc-contact-that-uses-more-than-one-communication-method#2025-05-02T11:07:34Z 2025-05-02T11:07:34Z Check genuine HMRC contact that uses more than one communication method Check recent contacts from HMRC to help you decide if a suspicious email, phone call, text or letter could be a scam. /guidance/what-payroll-information-to-report-to-hmrc#2025-05-02T10:32:16Z 2025-05-02T10:32:16Z Payroll information to report to HMRC Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE. /guidance/apply-for-approval-to-import-duty-paid-excise-goods-from-eu-countries-into-northern-ireland#2025-05-02T10:16:45Z 2025-05-02T10:16:45Z Apply to import duty-paid EU excise goods into Northern Ireland, as a tax representative Tax representatives must apply for approval to import duty-paid EU excise goods into Northern Ireland, using form HM4b. /government/publications/corporation-tax-technical-specifications-xbrl-and-ixbrl#2025-05-02T10:11:42Z 2025-05-02T10:11:42Z Guidance: Corporation Tax technical specifications in XBRL and iXBRL format Find guidance on how to create iXBRL accounts and computations if you are a Corporation Tax software developer. /government/publications/register-for-the-economic-crime-levy-service-availability-and-issues#2025-05-02T09:21:22Z 2025-05-02T09:21:22Z Guidance: Register for the Economic Crime Levy: service availability and issues Check the availability and any issues affecting the Register for the Economic Crime Levy service. /government/publications/claim-a-refund-for-the-economic-crime-levy-service-availability-and-issues#2025-05-02T09:21:07Z 2025-05-02T09:21:07Z Guidance: Claim a refund for the Economic Crime Levy: service availability and issues Check the availability and any issues affecting the claim a refund for the Economic Crime Levy service. /government/publications/submit-a-return-for-the-economic-crime-levy-service-availability-and-issues#2025-05-02T09:18:50Z 2025-05-02T09:18:50Z Guidance: Submit a return for the Economic Crime Levy: service availability and issues Check the availability and any issues affecting the submit a return for the Economic Crime Levy service. /guidance/chapter-1-pension-scheme-guidance#2025-05-02T08:24:11Z 2025-05-02T08:24:11Z Chapter 1 pension scheme guidance If you’re a member or a legal personal representative of a member of a public pension scheme and not a judicial or local government scheme member, check how the public service pensions remedy (known as McCloud) could affect you. /guidance/late-payment-interest-if-you-do-not-pay-vat-or-penalties-on-time#2025-05-02T08:16:53Z 2025-05-02T08:16:53Z Late payment interest if you do not pay VAT or penalties on time From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.