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Her Majesty’s Revenue and Customs (HMRC)

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HRMC Manual – Introduction: where to go for advice

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  • Post published:12/02/2025
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VSIM1400 - Introduction: where to go for adviceThis guidance deals with interest matters in respect of prescribed accounting periods starting on or before 31 December 2022. Interest matters with effect…

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HRMC Manual – What due diligence measures are required

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  • Post published:11/02/2025
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ECSH33320 - What due diligence measures are requiredWhat customer due diligence measures are requiredOnce you have confirmed whena business is required to conduct customer due diligence (CDD) underregulation 27 of…

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Rates and allowances: HMRC interest rates for late and early payments

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  • Post published:11/02/2025
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The attached document is classified by HMRC as guidance and contains information on the interest rates that apply on late or early payments across all tax regimes.

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Rates and allowances: Inheritance Tax thresholds and interest rates

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  • Post published:11/02/2025
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The document is classified by HMRC as guidance and contains information of the different thresholds in use for deaths going back to 1914.It also shows the changes in Inheritance Tax…

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 Appeals and Reviews: Appeals, review and tribunal guidance (ARTG)

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  • Post published:11/02/2025
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ECSH91000 - Appeals and Reviews: Appeals, review and tribunal guidance (ARTG)The appeals, review and tribunal guidance (ARTG) is HMRC’s core guidance on dealing with appeals, reviews, and tribunals. It sets…

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