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Find the notes for all Declaration Category Data Set tables covered by Appendix 21-25 of the CDS Declaration and Customs Clearance Request Instructions.
Information on using the app to apply for an electronic travel authorisation (ETA) to come to the UK.
Guidance on imports from Russia and Belarus requiring additional duties and terms of exemption.
Find out about VAT payments deferred between 20 March and 30 June 2020.
How to work out the customs value of imported goods that are free of charge, used, rented or leased if you're an importer or clearing agent.
Applications received to amend the specification of a patent under sections 27 and 75 before the court and the Office.
Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.
Imposing safeguard measures for imports of certain steel products.
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
Find out if you need to pay Income Tax and National Insurance contributions when you receive cryptoassets (known as cryptocurrency or bitcoin) from employment or mining.
You can ask for a Purchased Life Annuity to be paid without tax being taken off by using form R89.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
How to get approval to use the Flexible Accounting System if you’re an agent, and how to use the system to pay customs charges on goods your client has imported.
Find out about the benefits and facilities where special taxing rules apply.
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
Find out more information on expenses, payments and benefits that are non-taxable.
VAT for motor dealers and members of the motor trade - work out what VAT to charge when you sell a vehicle.
Use supplementary pages SA906 to declare residence status on the SA900 Trust and Estate Tax Return.
How to complete supplementary pages CT600L and what information you need to include.
Don’t include personal or financial information like your National Insurance number or credit card details.
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