What HMRC does
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance including Corporation Tax, VAT, PAYE, and excise duties.
Contact HMRC
- Phone
- 0300 200 3300
Official guidance from HMRC
Curated guidance documents to help you understand your obligations.
Use the CIS online service (opens in a new tab)
Detailed Guidance
CIS contractor obligations on GOV.UK (opens in a new tab)
Detailed Guidance
Register as an employer (opens in a new tab)
Detailed Guidance
What is the construction industry scheme (opens in a new tab)
Detailed Guidance
If you cannot pay your tax bill on time (opens in a new tab)
Detailed Guidance
Corporation Tax rates (opens in a new tab)
Detailed Guidance
Pay a CIS late filing penalty (opens in a new tab)
Detailed Guidance
Register for HMRC taxes (opens in a new tab)
Detailed Guidance
View all 622 guidance documents (opens in a new tab)
Legal framework
Legislation that HMRC directly enforces.
Primary legislation
Secondary legislation
… and 50 more statutory instruments.
Related legislation
Legislation connected to HMRC’s remit but not directly enforced — establishing Acts, amendments, referenced legislation, and context.
Establishing / enabling
Administered / monitored
… and 31 more.
Referenced in enforcement
Other publications
40 additional documents from HMRC.
Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340) (opens in a new tab)
Landfill Tax rates (opens in a new tab)
VAT Tertiary Legislation (opens in a new tab)
Published 24 April 2024
VAT refunds for constructing a new charity building (opens in a new tab)
Published 5 December 2023
VAT refunds for conversions if you are a DIY housebuilder (opens in a new tab)
Published 5 December 2023