HMRC have added a new Guidelines for Compliance (GfC) in their series of documents. These cover a range of tax regimes and include links, guidelines and tips for employers and agents. ICB consolidates them all as of August 2026.
For payroll professionals, HMRC’s Guidelines for Compliance (GfC) series provide an invaluable consolidation of information that are designed to:
- Explain HMRC’s expectations to avoid non-compliance;
- Highlight approaches that may lead to errors and the need to pay more tax, interest and penalties; and
- Provide insights into the practical application of the law – i.e. best practice
HMRC have just added a 19th, so ICB consolidates all of them as of August 2026, detailing the HMRC taxes that are covered:
|
No.
|
Title
|
Relevant Taxes
|
|
1
|
Help with PAYE Settlement Agreement calculations
|
Income Tax and Class 1B National Insurance
|
|
2
|
Help with VAT apportionment of consideration
|
VAT
|
|
3
|
Help to see if your work qualifies as Research and Development for tax purposes
|
Corporation Tax
|
|
4
|
Help to comply with the reformed off-payroll working rules (IR35)
|
Income Tax and Class 1 National Insurance
|
|
5
|
Help to avoid errors in claims for plant and machinery allowances
|
Mainly Corporation Tax
|
|
6
|
Help with football agents' fees and dual representation contracts
|
Income Tax, National Insurance (1 and 1A), CIS and VAT
|
|
7
|
Help with common risks in transfer pricing approaches
|
Transfer pricing compliance for accounting periods ending on or after 01 January 2023
|
|
8
|
Help with VAT compliance controls
|
VAT
|
|
9
|
Help with Patent Box computations
|
Corporation Tax
|
|
10
|
Help with the Apprenticeship Levy and Employment Allowance — connected entities
|
The Apprenticeship Levy and Class 1 National Insurance (employer)
|
|
11
|
Help with VAT treatment of remedial works
|
VAT
|
|
12
|
Help with labour supply chain assurance
|
Income Tax, Class 1 National Insurance, CIS and VAT (self-billing)
|
|
13
|
Help ensuring documents filed with HMRC are correct and complete
|
All tax return submissions to HMRC
|
|
14
|
Help with Freeports
|
Class 1 National Insurance, Capital Allowances , Structures and Buildings Allowance (SBA), Stamp Duty and the devolved equivalents and VAT
|
|
15
|
Help with Investment Zones
|
As above, the range of tax reliefs that are available to employers who operate in Investment Zone areas
|
|
16
|
Help with imported hybrid mismatches
|
For Multinational Enterprises (MNEs) completing the imported hybrid mismatch analysis
|
|
17
|
Help with sharing group structure information
|
Corporation Tax, VAT and custom duty
|
|
18
|
Help with VAT place of supply of services in the oil and gas sector
|
VAT
|
|
19
|
Help with short-term business visitors
|
PAYE, Income Tax and Class 1 National Insurance
|