Form: Import and export: private motor vehicle application for release from conditions of relief (C&E109)

Updated: Amendment made to clarify that documents submitted online as supporting evidence should be no more than 5MB in size and be in PDF or JPEG format.

To apply for release from the conditions of Transfer of Residence relief or Returned Goods Relief for a private motor vehicle you’ve imported, either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • print the postal form, fill it in by hand and post to HM Revenue and Customs (HMRC)

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

You must also complete a Single Administrative Document part 6 (C88 (6)) as proof of authorisation to import or export for the country of destination.

Phone the HMRC Cars Team on 03000 579 069 if you have any problems.

Additional information

You can submit any additional information you need to give by either attaching it to the online form, or sending by email. If you submit this using the online form, the documents should be no more than 5MB in PDF or JPEG format.

If you want to submit additional information by email, send it to ecsm.nchcars@hmrc.gsi.gov.uk. Include the unique reference number you received if you’ve applied using the online form.

You have 15 working days from the day you submitted your application to send in any additional information that’s needed. If you don’t, HMRC won’t be able to proceed with your request and you’ll have to send it again. This will be treated as a new application.

Before you fill in the form

Read the information you’ll need to apply for release from conditions of relief for a motor vehicle document to find out what you’ll need to apply.

Notice 3: bringing your belongings, pets and private motor vehicles to UK from outside the EU explains how to import your personal belongings, pets and private motor vehicles into the UK from outside the EU.

Source: HMRC

Form: Alcohol duties: Beer Duty return (EX46)

Updated: Update on submitting March 2017 paper returns.

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.

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.

Source: HMRC

Form: Construction Industry Scheme: partner’s repayment claim (CIS41)

Updated: CIS41 (English and Welsh) has been updated to reflect new tax year changes.

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.

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.

Source: HMRC

Form: Construction Industry Scheme: individual’s repayment claim (CIS40)

Updated: CIS40 (English and Welsh) has been updated to reflect new tax year changes.

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.

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.

Source: HMRC

Form: Tax credits: dispute recovery of an overpayment (TC846)

Updated: New forms published for 2017 to 2018

Tell HM Revenue and Customs (HMRC) if you’ve received too much tax credits and don’t think you should have to pay it back because you met your responsibilities and they didn’t meet theirs. 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 HMRC

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

You must be able to show that the Tax Credit Office made a mistake, or gave you incorrect advice, and it was reasonable for you to think your payments were right.

Read Tax credits: appeals and complaints before filling in the form to make sure you can dispute your tax credit overpayment.

You’ll need the following information to fill in the form:

  • why you’re disputing the overpayment
  • your National Insurance number (you can find this on your payslip, P60 or tax return)
  • your partner’s National Insurance number, if the overpayment was made on a joint claim
  • details of when you contacted us and what happened if you let us know:

    • your personal circumstances on your award notice were wrong or incomplete
    • your payments didn’t match your award notice

Phone the Tax Credit Payment Helpline if you need more time to pay a Tax Credit overpayment.

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.

Tax credits overpayments
How overpayments of tax credits can happen, repaying overpayments and disputes.

Tax credits: what happens if you’ve been paid too much (COP26)
This leaflet explains why overpayments happen and how to pay them back. It also tells you when you don’t have to pay them back and how to dispute an overpayment.

Source: HMRC