Form: International tax: sections 757 to 767 Income Tax (Trading and Other Income) Act 2005 (Form EU Interest and Royalties)

Updated: The address for sending your application or claim has been updated.

Use this form where a company, or a permanent establishment of a company, in another member state of the EU receives interest or royalties from an ‘associated company’ in the UK to claim repayment of UK Income Tax or to apply for relief at source.

Source: HMRC

Form: Application for transit and other simplifications: Union/Common transit, Customs status and TIR (C1343)

Updated: Page 3 of the postal application form has been updated – ‘Authorised consignor status (Transit ­ NCTS)’ is now ‘Authorised consignee status (Transit ­ NCTS)’.

Use the online service or postal form to apply for:

  • authorised consignor for transit, union status or control copy T5 purposes
  • authorised consignee for transit or Transport Internationaux Routiers (TIR) purposes
  • other transit simplifications

When to use the online form service

Use the online service if you don’t need to send HM Revenue and Customs (HMRC) any documents to support your application.

When to apply by post

You must send HMRC copies of your contracts or other evidence of the contractual relationship if you use a transport carrier or intermediary bound to a carrier. You may also need to send a complete specimen copy of your invoice or transport document or a complete copy specimen of your manifest.

If you need to send these attachments, you’ll need to fill in the postal application for transit and other simplifications and send it with your attachments to:

HMRC Central Community Transit Office

National Simplifications Team

BT-CCTO

HM Revenue and Customs

BX9 1EH

What you need to hand to fill in this form

You’ll need:

  • your EORI reference number
  • your VAT registration number
  • your comprehensive guarantee reference number, if applying as an authorised consignor for transit
  • name and date of birth of the nominated person in your organisation who may have to account for the actions of the organisation
  • HMRC office details

If you use Union Transit authorisation you’ll need:

  • the date you started using Union Transit
  • how often you use it
  • how many Union Transit operations you carry out each year

If you use Proof of Union Status (PoUS) authorisation, you’ll need:

  • the date you started using PoUS
  • how often you use it
  • how many PoUS operations you carry out each year

If you use Transport TIR authorisation, you’ll need:

  • the date you started using TIR
  • how often you use it
  • how many TIR operations you carry out each year

If you use T5 declaration authorisation, you’ll need:

  • the date you started using T5 declaration
  • how often you use it
  • how many T5 declaration operations you carry out each year

Additionally:

  • your Authorised Economic Operator (AEO) certificate number, if you have one
  • details of any offences committed against customs or tax legislation in the UK or any other countries
  • your comprehensive guarantee number, if you have one

Notice 760: Customs Freight Simplified Procedures explains the purpose of Customs Freight Simplified Procedures, the procedures available and guidance on the authorisation conditions.

Notice 205: official customs seals and trader sealing explains how to recognise official customs seals, and how authorised traders can use their own seals in place of official customs seals.

Source: HMRC

Form: Register for Aggregates Levy

Updated: Form AL1 updated to include new forwarding address for applications.

You need to register for Aggregates Levy if you use aggregate commercially. You’ll need to print this form to fill it in.

You must also tell HM Revenue and Customs the details of your sites to register using form AL1A. You’ll need to fill in this form fully before you can print it. You can’t save a partly completed form so get all your information together before you start to fill it in.

Aggregate is rock, gravel or sand and also includes the spoil, waste, offcuts and other by-products of:

  • cutting rock to produce stone with one or more flat surfaces
  • extracting industrial minerals
  • producing lime or cement from limestone or limestone and other substances
  • using shale for a non-construction use

Before you start

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.

Source: HMRC

Form: Apply for release of a private motor vehicle on payment of Customs Duty and VAT (C384)

Updated: An email and postal address have been added to return completed forms to HMRC.

Use form C384 to declare the import of a motor vehicle from outside the EU for private use. It is required to claim any relief from Customs Duty and VAT that may be due.

Please give your completed declaration to HM Revenue and Customs/UK Border Agency at the port of importation.

If you don’t hand in your declaration at the port of importation, please email ecsm.nchcars@hmrc.gsi.gov.uk or post your completed form to:

HM Revenue and Customs

CAR Team

BT Ops Level 8

Dorchester House

52-58 Great Victoria Street

Belfast

BT2 7WF

Import and export: private vessel – application for release on payment of Customs Duty, and VAT (C384 (Vessels))
Use form C384 (Vessels) to apply for release on payment of Customs Duty, and VAT on a private vessel.

Source: HMRC

Form: Statutory Paternity Pay and Leave: becoming an adoptive or parental order parent (SC4)

Updated: An updated form SC4 for employees who adopt a baby and need to apply to your employer for Ordinary Statutory Paternity Pay and Leave has been published.

Use form SC4 if you are an employee, adopting a child or planning to adopt a child as part of a ‘fostering for adoption arrangement or are a parental order parent and need to apply to your employer for Statutory Paternity Pay and Leave.

Paternity pay and leave: employee guide
Guidance on what you get, how to claim, eligibility and additional paid paternity leave.

Source: HMRC

Guidance: Stamp Duty Land Tax: guide for completing paper SDLT1 return

Updated: From 1 April 2018 SDLT will no longer apply in Wales. You’ll pay Land Transaction Tax which is dealt with by the Welsh Revenue Authority.

If you’re not represented by a solicitor, agent or legal conveyancer, you must send paper returns, otherwise you can file your returns online.

You don’t pay SDLT if you buy a property in:

If you’ve to pay the higher rate of Stamp Duty Land Tax for additional residential properties, please enter code 04 for ‘Type of property’ at
question 1, whether or not you expect to claim a refund.

Source: HMRC

Form: Claim for repayment of Income Tax deducted from savings and investments (R40)

Updated: Claims must be made within 4 years of the end of the tax year you’re claiming for.

To make a claim

If you’re registered for Self Assessment, make a claim on your Self Assessment tax return

If you’re not and you think you’ve paid too much tax on your savings, to claim a repayment you can either:

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

The time limit for making a claim is 4 years after the end of the tax year you are claiming for. For example, a claim for 2012 to 2013 must be received by us by 5 April 2017. Every claim year needs a separate claim form.

If you, or the person you’re claiming for live abroad, then you must submit a claim for repayment using the form R43.

If you meet any of the Self Assessment criteria, you must complete a tax return and not submit a R40 claim for repayment.

Claiming on behalf of someone else

To claim a repayment on behalf of someone else (who has died or is a minor), print the postal form, fill it in by hand and post to HMRC. You must include the residential address of the minor on the form.

Use the R40 notes to help you fill in the form.

What you need to fill in the form

You’ll need:

  • your National Insurance number (you’ll find this on your payslip, P60 or tax return)
  • your agent’s details (if you have an agent you want us to contact about your claim)
  • details of income from:
    • UK employment
    • UK pensions
    • taxable state benefits
    • pensions and annuities
    • UK interest
    • UK dividends
    • trusts
    • UK land and property
    • foreign income
    • any other income
  • the amount of any gift aid payments you made in the year of the claim
  • details of any allowances you want to claim
  • details of who you want us to make payment to

Source: HMRC