Form: Excise movements: application to register as a Registered Commercial Importer (HM3)

Updated: A new online form has been added and details under ‘Before you start’ have been updated.

As a Registered Commercial Importer you can import excise goods that have already been duty paid in another EU Member State. You can also account for the UK duty using deferment arrangements.

To complete this form you will need:

  • details of any excise activities you, or any key personnel, have been involved in throughout the last 6 years
  • deferment approval number (DAN)

Deferment arrangements must be in place before you apply for approval as a Registered Commercial Importer. If you intend to use someone else’s, you will need to submit a completed form Authority to use another trader’s deferment approval number for each deferment account you intend to use.

Before you start

If you are 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 may need to give HM Revenue and Customs (HMRC) extra information to support your application.

Apply online

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 DAN (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.

Apply by post

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.

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.

Claim for repayment of Excise Duty (HM6)
Use form HM6 when making a claim for repayment of Excise Duty.

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

Collection: Extra-Statutory Concessions

Updated: This collection has been updated to add guidance ‘Withdrawal and grandfathering of Extra-Statutory Concession BIM 66301: Sub-postmasters’.

Extra-Statutory Concessions for matters formerly administered by the Inland Revenue.

Extra-Statutory Concessions for matters formerly administered HM Customs and Excise.

Source: HMRC

Form: Self Assessment: Tax Return (SA100)

Updated: The 2016 to 2017 form and notes have been added to this page.

Source: HMRC

Form: PAYE: end-of-year expenses and benefits (online form)

Updated: The new version of the PAYE: end-of-year expenses and benefits 2016 to 2017 form is now available.

If you’re an employer you must send HM Revenue and Customs (HMRC) details of any expenses and benefits you’ve provided to employees or company directors.

Use this form to send HMRC your end-of-year expenses and benefits report online. It includes forms:

  • P11D
  • P11D(b)

HMRC services may be slow during busy times. You can also check if there are any current problems with this service, or times it won’t be available.

Before you start

This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.

HMRC are creating new versions of their forms that don’t depend on Adobe Reader. Whilst this work is in progress the following methods can be used to ensure the form will download or open in Adobe Reader:

  • whatever browser you are using, review your settings to make Adobe Reader the default program for opening PDF documents
  • Windows users should right click on the form link then select ‘Save target as’ or ‘Save link as’
  • Mac users should right click on the form link then select “Save linked file as”
  • save the form – the recommended place is in the documents folder
  • using Adobe Reader you can open the form

If the form still doesn’t open, then contact the Online Services helpdesks for more help.

Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.

PAYE: end-of-year expenses and benefits (P11D)
Use form P11D if you’re an employer and need to report end-of-year expenses and benefits for employees and directors.

PAYE: end-of-year expenses and benefits (P11D(b))
Use form P11D(b) to report Class 1A National Insurance contributions due on expenses and benefits, and to declare you have sent forms P11D to HMRC.

Source: HMRC

Detailed guide: Forms to disclose tax avoidance schemes

Updated: Information about how to make a disclosure for Apprenticeship Levy has been added to this page.

Notify HM Revenue and Customs (HMRC) about a tax avoidance scheme

Notifiable arrangements and proposals must be disclosed using forms AAG1, AAG2 or AAG3.

If Apprenticeship Levy is the only relevant tax, to make a disclosure you’ll need to:

  • use form AAG1, AAG2 or AAG3
  • include in the summary of proposal or arrangements that the disclosure is for Apprenticeship Levy
  • fill in the rest of the form as if you’re making a disclosure for Income Tax
  • select the appropriate hallmark for Apprenticeship Levy

To make an online disclosure over the internet, use the relevant form(s):

To make a disclosure by post use the relevant form(s):

Paper copies of the forms can be obtained from the orderline on Telephone: 03000 588 993.

Completed forms should be sent to Counter-Avoidance DOTAS Enforcement.

Provision of scheme reference numbers (SRNs) to client

From 1 March 2016 promoters must use:

Provision of SRNs to employees

From 13 January 2016 employers must use form AAG7 to provide a SRN to an employee where a tax advantage is expected to arise relating to their employment as a result of notified arrangements.

Notifying SRNs for Income Tax, Capital Gains Tax, Corporation Tax and National Insurance contributions schemes

In most cases the reference number of the arrangement or proposal should be entered in the box provided on the relevant return. However there may be circumstances where a person is required to disclose a reference number for a notified arrangement or proposal but is unable to enter that number on a return. In these circumstances the reference number of the notified arrangement or proposal should be disclosed on form AAG4 Disclosure of avoidance scheme.

This situation will occur when:

  • the person doesn’t have to make a return for the relevant period
  • the scheme is expected to affect employment liabilities and there are no spaces for the reference number on the employer’s return
  • the return won’t be submitted by the date the reference number should be notified to HMRC
  • the return has already been submitted and didn’t include the reference number
  • there aren’t enough spaces on the return for all the reference numbers which must be reported – only the excess numbers should be entered on form AAG4
  • a loss relief claim is being made outside a return – form AAG4 should accompany the claim

Use form AAG4 Disclosure of avoidance scheme notes to make an online notification of SRN by a scheme user.

Use form AAG4 Disclosure of avoidance scheme (notification of SRN by scheme user) to make a notification by post and send to the address on the form.

Paper copies of the form can be obtained from the orderline on Telephone: 03000 588 993.

Notifying SRNs for SDLT schemes

Before 1 April 2010, SRNs were not used for SDLT as users of schemes were not required to tell HMRC.

To make a notification online or by post, use the form Disclosure of SDLT avoidance scheme-notification of scheme reference number (AAG4(SDLT)).

Paper copies of form AAG4(SDLT) can be obtained from the orderline on Telephone: 03000 588 993.

Notifying SRNs for Inheritance Tax schemes

All Inheritance Tax SRNs are notified to HMRC using either the Inheritance Tax account (form IHT100) or on form AAG4(IHT). To decide which form should be used read Chapter 19 of Disclosure Guidance.

To make a notification online or by post, use the form Disclosure of avoidance scheme-notification of SRN by scheme user (AAG4(IHT)).

Paper copies of form AAG4(IHT) can be obtained from the orderline on Telephone: 03000 588 993.

Notifying SRNs for Annual Tax on Enveloped Dwellings schemes

In most cases the reference number of the arrangement or proposal should be entered in the box provided on the relevant return. However there may be circumstances where a person is required to disclose a reference number for a notified arrangement or proposal but is unable to enter that number on a return. In these circumstances the reference number of the notified arrangement or proposal should be disclosed on form AAG4 Disclosure of avoidance scheme.

This situation will occur when:

  • the person doesn’t have to make a return for the relevant period
  • the return won’t be submitted by the date the reference number should be notified to HMRC
  • the return has already been submitted and didn’t include the reference number
  • there aren’t enough spaces on the return for all the reference numbers which must be reported – only the excess numbers should be entered on form AAG4

To make a notification online or by post, use the form Disclosure of Annual Tax on Enveloped Dwellings avoidance scheme (AAG4(ATED)).

Paper copies of form AAG4(ATED) can be obtained from the Orderline on Telephone: 03000 588 993.

Disclosure of details about employees in relation to avoidance schemes

From 31 March 2016 employers must use form Tax avoidance schemes: disclosure of details about employees in relation to avoidance schemes (AAG8) to provide information to HMRC about employees where as a result of notifiable arrangements either:

  • the employees might expect to receive a tax advantage
  • the employer might expect to receive an advantage in relation to the employment of those employees

This information must be provided by 19 April after the end of each tax year in which a tax advantage is expected to arise.

For online submission

By submitting information to us directly using the special forms on our website your message is secure, but our email reply to you, which will be sent over the Internet, is not. Information sent by email over the Internet is not secure and is at risk of being intercepted and read by people other than those it was intended for. If our response to you contains any personal or confidential information we will only reply to you by letter or telephone.

If you have any doubt about the authenticity of an email you receive which claims to come from HMRC please don’t follow any links within the email, disclose any personal details or respond to it. Forward it to HMRC, see reporting HMRC related phishing emails.

Source: HMRC

Form: PAYE: end-of-year expenses and benefits (P11D(b))

Updated: New form published for 2017 to 2018

Use form P11D(b) to report Class 1A National Insurance contributions due on expenses and benefits, and to declare you have sent forms P11D to HMRC.

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.

PAYE: end of year expenses and benefits (P11D Guide)
Use the P11D Guide to help you complete forms P11D and P11D(b).

Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.

PAYE: end-of-year expenses and benefits (online form)
Use this online form if you’re an employer and need to report end-of-year expenses and benefits to HMRC. It includes forms P11D and P11D(b).

PAYE: end-of-year expenses and benefits (P11D)
Use form P11D if you’re an employer and need to report end-of-year expenses and benefits for employees and directors.

Source: HMRC

Guidance: Resolving tax disputes

Updated: Published updated version of ‘Code of governance for resolving tax disputes’

This document sets out HMRC’s internal governance arrangements for decisions on how tax disputes should be resolved. Our governance processes are in place to ensure that HMRC deals with all cases fairly and in an even-handed manner. If there is disagreement between HMRC and the taxpayers, they are able to ask us to review the decision or appeal through the Tribunal and Court processes.

Source: HMRC