• Compliance Handbook
    by HM Government on November 13, 2025 at 8:06 am

    The operational guidance chapters are under review as the relevant content is also published in the technical guidance chapters of this Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular content regularly, please emailhmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.The aim of the Compliance Handbook is to help users understand and apply HMRC's penalties and compliance powers, as set out by legislation.

  • Enquiry Manual
    by HM Government on November 12, 2025 at 7:49 pm

    How HM Revenue & Customs carries out tax enquiry work

  • Choose the right software for Making Tax Digital for Income Tax
    by HM Government on November 12, 2025 at 2:41 pm

    Find out what commercial software you will need to report self-employment and property income to HMRC.

  • Keeping up to date
    by HM Government on November 12, 2025 at 2:12 pm

    How to find out latest news and information from HMRC on GOV.UK and social media channels. Find out how to register for email alerts for publications such as the Agent Update and Employer Bulletin.

  • The Tax Agent's Handbook
    by HM Government on November 12, 2025 at 2:12 pm

    Information to help tax agents and advisers find guidance, use HMRC's services and contact HMRC.

  • Capital Gains Manual
    by HM Government on November 12, 2025 at 1:29 pm

    HMRC is reviewing the CG Manual to ensure it provides HMRC’s interpretation of relevant legislation where there is more than one reasonable view of how rules work.Where material in the CG Manual isn’t providing an interpretation, that material is being removed. Where appropriate, material will be reproduced elsewhere and linked from the CG Manual.

  • Application for transfer of residence relief (ToR1)
    by HM Government on November 12, 2025 at 11:34 am

    Use this form to apply for transfer of residence (ToR) relief when moving or returning to the UK.

  • Guidance: Payroll Giving agencies approved by HMRC
    by HM Government on November 12, 2025 at 11:00 am

    Find a list of organisations approved and monitored by HMRC for Payroll Giving purposes.

  • Stamp Taxes on Shares Manual
    by HM Government on November 12, 2025 at 10:54 am

    Guidance on Stamp Taxes on Shares and other Securities - Stamp Duty and Stamp Duty Reserve Tax (SDRT)

  • Transfer of residence to the UK
    by HM Government on November 12, 2025 at 10:49 am

    Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.