- Policy paper: Enterprise Management Incentive scheme: increasing the limitsby HM Government on January 23, 2026 at 5:00 pm
This measure will increase the limits of the Enterprise Management Incentive scheme to make the scheme more accessible to scale-up companies.
- National Minimum Wage Manualby HM Government on January 23, 2026 at 4:44 pm
The National Minimum Wage Manual (NMWM) provides technical guidance regarding the entitlement and enforcement of the national minimum wage. Where appropriate, the guidance identifies the relevant legislation, mainly the National Minimum Wage Act 1998 and the National Minimum Wage Regulations 2015. The 2015 Regulations came into force on 6 April 2015 and are re-make the National Minimum Wage Regulations 1999 without changing the rules or policy behind them. For those staff familiar with the 1999 Regulations, the former regulations are included alongside the 2015 Regulations. However, when making reference to specific regulations staff should use the 2015 Regulations, even if referring to matters occurring prior to 6 April 2015.
- Self Assessment Manualby HM Government on January 23, 2026 at 3:56 pm
This manual contains guidance and processes for Self Assessment (SA)
- Choose the right software for Making Tax Digital for Income Taxby HM Government on January 23, 2026 at 3:28 pm
Find out what commercial software you will need to report self-employment and property income to HMRC.
- Map: Map of Celtic Freeport customs siteby HM Government on January 23, 2026 at 3:17 pm
This map shows the Freeport customs site within Celtic Freeport.
- Venture Capital Schemes Manualby HM Government on January 23, 2026 at 2:51 pm
A definition of the different types of venture capital schemes and how they work
- COTAX Manualby HM Government on January 23, 2026 at 2:47 pm
All aspects of company taxation including appeals, enquiries, payments and penalties
- Guidance: Designated export place (DEP) codes for Data Element 5/23 of the Customs Declaration Serviceby HM Government on January 23, 2026 at 2:32 pm
Find a list of codes which can be used in Data Element 5/23 to identify the location where the goods may be declared for export at a designated export place (DEP) (Appendix 16K).
- Guidance: External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Serviceby HM Government on January 23, 2026 at 1:22 pm
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).
- Guidance: Check the statutory market values for oilby HM Government on January 23, 2026 at 1:21 pm
Find statutory market values for disposal of category 1 oil from a UK field, which has not been sold at arm's length.