Updated: The CT600 V3 (2015) Artefacts V1.4 has been updated to version V1.7.
Version date 19 June 2015.
Currently LTS and TPVS.
Version date 22 January 2015.
Currently live.
Version date 1 September 2016.
Currently in LTS and TPVS.
Version date 5 July 2016.
Currently in live.
Source: HMRC
Updated: This guidance has been updated to reflect legislation changes effective from 26 June 2017.
Background information and detailed guidance to enable money service businesses meet their obligations including customer due diligence and record keeping.
Source: HMRC
Updated: A new online form has been added and details under ‘Before you start’ have been updated.
You can claim a repayment of Excise Duty if you’ve already told us about the overpayment on your return, and it can’t be offset on a future return.
To complete this form you may need a:
You can either:
If you use the online form, you’ll get a reference number that you can use to track the progress of your form.
You may need to give HMRC extra information to support your application.
Fill in and submit the form online (you’ll need to log into your tax account). You’ll need to attach your business plan if you aren’t already an established large business with an HMRC Customer Relationship Manager. This should be in JPEG or PDF format, and a maximum of 5MB.
To use a different DAN, you will need to complete an authority to use another trader’s Deferment Approval Number (HM8) and attach it to this form as a JPEG or PDF.
You’ll get a unique reference number when you submit the form online.
You can track the progress of the form online using the same reference number.
Fill in the form on-screen, print it off and send it to us along with any extra information.
If you post the form you can’t track its progress online.
You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so you should have all the information you’ll need with you before you start to fill it in.
Application to register for the Registered Consignee scheme (HM1)
Use form HM1 to apply for approval as a Registered Consignee.
Return of Excise duty for Registered Consignees or Registered Commercial Importers (HM2)
Use form HM2 to submit your return of excise duty as a Registered Consignee or Registered Commercial Importer.
Application to register as a Registered Commercial Importer (HM3)
Use form HM3 to apply for approval as a Registered Commercial Importer.
Request to import excise goods bought duty-paid in another EU Member State (HM4)
Use form HM4 to apply for approval to import duty-paid excise goods from other EU countries into the UK. Once accepted by HMRC, it will be endorsed to prove that UK duty has been secured on the goods.
Authority to use another trader’s deferment approval number (HM8)
Use form HM8 when you need authority to account for Excise Duty by using another trader’s DAN
Application to register as a tax representative (HM9)
Use form HM9 to apply for approval as a UK tax representative.
Return of Excise Duty for tax representatives (HM10)
Use form HM10 if you’re a UK tax representative that needs to declare the UK duty payable on goods imported under your approval.
Source: HMRC
Updated: Information on how to make representations updated in section on ‘what to do if you disagree with the accelerated payment notice’.
Factsheets are for guidance only and reflect the HM Revenue and Customs position at the time of writing.
Source: HMRC
Updated: Agent apply online (sign in or setup a Government Gateway account) link added to the page.
If you’re normally self-employed in the UK and going to work temporarily in another country within the European Economic Area, apply for form E101 to confirm you remain in the UK National Insurance scheme.
You may need to give HMRC additional information to support this form.
Fill in and submit this form online but send any additional information to us by post. You’ll be given a unique reference number when you submit the form. Include this number with the additional information you send by post (address below). You can track the progress of the form online using the same reference number.
Instead of applying online, you can download this form, fill it in and send it to us along with the additional information. If you submit the form this way, you can’t track its progress online.
send your form and any additional information to:
NIC&EO
HM Revenue and Customs
BX9 1AN
United Kingdom
You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so you should gather all your information together before you start to fill it in.
If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
This form will help HM Revenue and Customs to determine which member state’s social security legislation will apply.
If you normally work in 2 or more EEA countries you should fill in form CA8421i instead.
Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland, United Kingdom
If you’re an EEA national, social security liability is determined by EC Regulation 883/04.
If you aren’t an EEA national, but are legally resident in a European Union Member State, social security legislation is determined by EC Regulation 1408/71
Source: HMRC
Updated: HMRC Trusts and Estates newsletter: December 2016 has been added to the page.
HMRC publish these newsletters to give trusts and estates practitioners the latest news and updates.
The contents of this newsletter are not binding on HMRC and reflect news and views current at the time of writing.
Older content can be found in the National Archives.
Source: HMRC
Updated: The address to send the completed form to has been updated.
If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Source: HMRC
Updated: Section Innovative Finance Individual Savings Accounts has been added to the iForm.
If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Source: HMRC
Updated: The postal address to send the completed form to has changed.
Use this form if you want to use a third party to apply for a certificate of residence on your behalf, as legal owner of the scheme assets.
Pension schemes: registration for Income Tax repayments (APSS146)
Use form APSS146 if a registered Pension Scheme wants to be in a position to make a request for repayment of Income Tax deducted from the scheme’s investment income
Pension schemes: application for certificate of residence – specimen signatures (APSS146D)
Use form APSS146D to supply specimen signatures for a third party authorised to apply for a certificate of residence for a registered pension scheme
Source: HMRC
Updated: The postal address to send the completed form to has changed.
Use this form to supply specimen signatures for a third party authorised to apply for a certificate of residence for a registered pension scheme.
You must give the names and signatures of the people in your organisation who are authorised to make these applications.
Pension schemes: registration for Income Tax repayments (APSS146)
Use form APSS146 if a registered pension scheme wants to be in a position to make a request for repayment of income tax deducted from the scheme’s investment income.
Pension schemes: application for certificate of residence and third party authority (APSS146C)
Use form APSS146C if a registered pension scheme wants to use a third party to apply for a certificate of residence.
Source: HMRC