tag:www.gov.uk,2005:/government/organisations/hm-revenue-customs Cyllid a Thollau EF - Activity on 188ÌåÓý HM Government 2025-04-04T14:02:51Z /hmrc-internal-manuals/inheritance-tax-manual#2025-04-04T14:02:51Z 2025-04-04T14:02:51Z Inheritance Tax Manual /hmrc-internal-manuals/tax-credits-manual#2025-04-04T13:14:03Z 2025-04-04T13:14:03Z Tax Credits Manual How HM Revenue and Customs handles Child Tax Credit and Working Tax Credit cases /guidance/alcoholic-products-technical-guide/section-4-approvals#2025-04-04T11:16:58Z 2025-04-04T11:16:58Z Section 4 â€� approvals Information on how and when to apply for approval as a new alcoholic products producer and the information you must provide as part of your approval to prove that you are fit and proper.â€� /guidance/alcoholic-products-technical-guide/section-5-returns-and-payments#2025-04-04T11:16:58Z 2025-04-04T11:16:58Z Section 5 â€� returns and payments Information on how and when to submit your Alcohol Duty return and pay Alcohol Duty including exemptions. /guidance/alcoholic-products-technical-guide#2025-04-04T11:16:58Z 2025-04-04T11:16:58Z Alcoholic products technical guide This guide explains the effects of the law and regulations covering the production, storage and accounting for duty on alcoholic products. It is intended for commercial producers, packagers, importers and exporters of alcoholic products. /government/publications/the-multinational-top-up-tax-pillar-2-territories-qualifying-domestic-top-up-taxes-and-accredited-qualifying-domestic-top-up-taxes-regulations-2025#2025-04-04T10:58:26Z 2025-04-04T10:58:26Z Policy paper: The Multinational Top-up Tax (Pillar 2 territories, qualifying domestic top-up taxes and accredited qualifying domestic top-up taxes) Regulations 2025 This tax information and impact note describes a Statutory Instrument being laid as part of the UK’s implementation of Pillar 2. This Instrument provides a list of Pillar 2 territories, qualifying domestic top-up taxes, and accredited qualifying domestic top-up taxes. /hmrc-internal-manuals/company-taxation-manual#2025-04-04T10:27:34Z 2025-04-04T10:27:34Z Company Taxation Manual All aspects of company taxation. /government/publications/the-horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025#2025-04-04T09:34:17Z 2025-04-04T09:34:17Z Policy paper: The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025 This tax information and impact note is about ensuring compensation payments made to postmasters under the Horizon Shortfall Scheme (HSS) Appeals process are exempt from various taxes. /hmrc-internal-manuals/statutory-payments-manual#2025-04-04T09:21:57Z 2025-04-04T09:21:57Z Statutory Payments Manual How HM Revenue & Customs administers statutory payments, including Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay and Statutory Adoption Pay /hmrc-internal-manuals/capital-gains-manual#2025-04-04T09:14:27Z 2025-04-04T09:14:27Z Capital Gains Manual 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. /guidance/help-and-support-for-making-tax-digital#2025-04-04T08:59:41Z 2025-04-04T08:59:41Z HMRC videos and webinars for Making Tax Digital for Income Tax Learn more about Making Tax Digital for Income Tax if you're an agent, sole trader or landlord. /guidance/help-and-support-for-agents#2025-04-04T08:58:21Z 2025-04-04T08:58:21Z HMRC email updates, videos and webinars for tax agents and advisers Learn more about the support available to tax agents and advisers which will help you and your clients. /government/publications/insolvency-practitioner-bulletin-3-2025-industrial-action-and-delays-to-services#2025-04-04T07:27:18Z 2025-04-04T07:27:18Z Guidance: Insolvency practitioner bulletin 3 (2025): Industrial action and delays to services This bulletin gives an update on delays to HMRC's employer services due to industrial action. /hmrc-internal-manuals/employment-income-manual#2025-04-04T00:00:00Z 2025-04-04T00:00:00Z Employment Income Manual A guide to the Income Tax (Earnings and Pensions) Act 2003. /hmrc-internal-manuals/residence-and-fig-regime-manual#2025-04-04T00:00:00Z 2025-04-04T00:00:00Z Residence and FIG Regime Manual This manual contains guidance for HMRC officers who have to consider the residence position of individuals and who have to consider any claim to the FIG regime. /government/publications/ca38-national-insurance-contributions-tables-a-and-j#2025-04-03T23:15:01Z 2025-04-03T23:15:01Z Guidance: CA38: National Insurance contributions tables A, D, F, H, J, L, M, N, V and Z Calculate contributions for employees who must pay National Insurance for current and previous tax years. /government/publications/ca41-national-insurance-contributions-tables-b-and-c#2025-04-03T23:15:01Z 2025-04-03T23:15:01Z Guidance: CA41: National Insurance contributions tables B, C, E, I, K and S Use these booklets to manually calculate contributions for employees who must pay National Insurance. /hmrc-internal-manuals/other-non-statutory-clearance#2025-04-03T15:01:38Z 2025-04-03T15:01:38Z Non-statutory Clearance Guidance This guidance is for all HMRC staff who deal with non-statutory clearances /hmrc-internal-manuals/enquiry-manual#2025-04-03T14:04:35Z 2025-04-03T14:04:35Z Enquiry Manual How HM Revenue & Customs carries out tax enquiry work /guidance/tobacco-products-duty#2025-04-03T13:57:56Z 2025-04-03T13:57:56Z Tobacco Products Duty Find out if you need to pay Tobacco Products Duty if you make or import tobacco, how much it is and when you can suspend or defer payment.