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Use supplementary pages SA106 to record foreign income and gains on your SA100 Tax Return.
How to tax a beneficial loan arrangement for a director or employee.
Find out about tax charges on scholarships.
When penalties are charged for late or incorrect Stamp Duty Reserve Tax (SDRT) notices, and how these penalties are worked out.
Guidance and forms about importing and exporting goods, customs declarations, duties and tariffs. Including carriers and freight forwarders, storing goods, Freeports and commodity codes.
Use supplementary pages SA904 to record foreign income and capital gains on the SA900 Trust and Estate Tax Return.
Find out how to claim repayment or remission of customs charges paid on rejected imports using form C&E1179 and C&E1179CDS.
If you're close to exceeding your monthly duty deferment limit, you can make an early payment to increase your available balance.
How to pay tax with deposits, get an up to date valuation of your certificate and check how much interest you have earned.
How UK nationals who plan to live in Spain for more than 3 months must register as a resident and on the padrón at their town hall.
Find out more information on relocation expenses and benefits that qualify for exemption.
ATA Carnet lets you temporarily export commercial samples, trade fair or exhibition goods and professional equipment to countries that are part of the ATA Carnet system.
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.
How to work out the customs value if transactions are between branch offices or include inter-company transfers and accounting if you're an importer or clearing agent.
Find out about other simplifications you can apply for with consignor or consignee status.
Use form C&E48 to apply for authorisation to use simplified procedures for importing and exporting.
Find out which service to use for import declarations made on the Customs Declaration Service (CDS) or Customs Handling of Import and Export Freight (CHIEF).
Use your duty deferment account to delay paying most duties and import VAT.
Use this service to apply for repayment of import duty and VAT that was overpaid using the Customs Handling of Import and Export Freight (CHIEF).
Self Assessment, PAYE and Income Tax subject headings for agents' letters to HM Revenue and Customs on behalf of clients.
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