Use form CA1597 to provide notice when an increment to a scheme member(s)’ GMP is to be paid because payment was postponed beyond State Pensionable age.

Related forms and guidance

Termination of contracted-out employment (CA14)
Guidance on salary related pension schemes and salary related parts of mixed benefits schemes.

You should use this form to tell us of any changes to your VAT registered business application.

Related forms and guidance

Changes to your business circumstances and your VAT registration
Use this guide to find out what changes in your circumstances you need to tell us about and where to send the form.

Form VAT407 is only available to retailers by contacting the VAT Helpline.

All trusts and estates with a tax liability must be registered with the HM Revenue and Customs (HMRC) trusts and estates online services. This includes any that you’ve already used form 41G to tell us about.

You’ll need to sign in to, or set up a Government Gateway account to use these services. You can do this within each service.

You must submit a Self Assessment Trust and Estate Tax Return after the end of each tax year to report each trust or estate’s income and gains.

Register your estate

Use the Estates Online Service to register complex estates. You should do this by 5 October of the tax year after the estate is set up.

You’ll be asked to give details of the:

• estate
• personal representative
• deceased person
• tax years the estate needs to declare liability to Income Tax or Capital Gains Tax for
• period end date if the administration period has ended

You also need to register any trust created by a will, if the trust has a tax liability.

Register your trust

Use the Trusts Online Service to register your trust with HMRC, to pay Income Tax and Capital Gains Tax.

For new trusts do this by 5 October of the tax year after the trust is set up or when it starts to make income or chargeable gains, if this is later.

You’ll be asked to give details of:

• the trust
• trustees
• settlors
• beneficiaries
• other people with influence or involvement in the trust
• assets settled into the trust
• the tax years the trust needs to declare liability to Income Tax or Capital Gains Tax for

You may also be asked for details of:

• the deceased person, if the trust is being established by a will or under the rules of intestacy
• protectors, if any have been appointed

If you’re a self-employed subcontractor use the online form to make a claim for repayment of pay deductions in the current tax year. Use your tax return instead of this form if you’re making your claim after the end of the tax year.

You can either:

• use the online form service (sign in to, or set up a Government Gateway account)
• fill in form on-screen, print it off and post it to HM Revenue and Customs

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

Before you start using the postal form

If you’re using an older browser, for example 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.

Related forms and guidance

CIS41: partner’s repayment claim
Use form CIS41 if you’re in a partnership to claim repayment of subcontractor deductions during the current tax year.

You will use EX46 to declare:

• duty payable on beer removed from your registered premises to home use
• deliveries in duty suspense to other warehouses or for export

Update

An online iForm will not be available for March 2017 submissions.

To submit returns for March 2017 users can either:

• make use of the paper returns that have already been issued to all registered brewers (these were issued on 27 March 2017 and include the pre-Budget and post-Budget duty rates)
• use the print and post form where the rates can be entered manually

HMRC recognise that this may cause difficulty for customers who intended to file online and must now submit a paper return.

HMRC won’t issue a penalty if you pay the duty due for the return on time and we have received the March Beer Duty return by 19 April 2017.

An updated iForm will be re-released on 20 April 2017. The form will incorporate the new post-Budget duty rates and will be limited to submissions covering periods from 1 April 2017 onward.

In future, users that need to submit returns covering periods before 1 April 2017 will need to use the existing print and post form where rates and reporting period dates can be entered manually.

Before you start the print and post form

If you’re using an older browser, for example, 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.

Related forms and guidance

Excise Notice 226: Beer Duty
This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on beer.

Alcohol duties: VAT due on alcoholic beverages (EX46(VAT))
Use form EX46(VAT) to declare VAT on alcoholic beverages.

Use form VAT126 to claim back VAT, for use by local authorities and similar bodies, academies, certain charities and non-departmental bodies or similar public bodies who are not registered for VAT.

Before you start

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.

If you’re the settlor, you’ll need the information the trustee enters on this form to complete a tax return or claim a tax repayment.

Use this form to request an Inheritance Tax reference number and payslip to go with form IHT400 if you owe Inheritance Tax.

Before you start filling in the form

If you are using an older browser, like 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 have all the information you need before you start to fill it in.

If you’re a subcontractor working as a partnership use the online form to claim for repayment of subcontractor deductions in the current tax year.

Use your tax return instead of this form if you’re making your claim after the end of the tax year.

You can either:

• use the online form service (sign in to, or set up a Government Gateway account)
• fill in the form on-screen, print it off and post it to HM Revenue and Customs

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

Information you’ll need

You’ll need the following details to complete the online form:

• your National Insurance number
• your partnership tax reference number
• each partner’s tax reference number
• the bank details where any repayments are to be sent

Before you start using the postal form

If you’re using the postal form and your browser is an older one, for example, 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 gather all your information together before you start to fill it in.

Related forms and guidance

CIS40: individual’s repayment claim
Use form CIS40 if you’re in business on your own and want to claim repayment of subcontractor deductions during the current tax year.