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Find out how the new Customs Declaration Service cash account works, when it can be used and what type of customs charges you can pay.
Examples of how and when to adjust the customs value for commercial level and quantity when using Methods 2 or 3 if you’re an importer or clearing agent.
If you're an employer based in the UK, find out if an employee is eligible for tax relief through an Appendix 5 arrangement if they've paid tax abroad on their income.
Find out how the ATA Carnet works, what to do at customs, and what happens if your goods are lost, destroyed or stolen.
Choose how you’ll make supplementary declarations for goods that you entered into your own records without authorisation.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Countries have their own rules about what goods you can bring in using an ATA Carnet. Check with the issuer in the country you’re exporting to.
Calculate value build-up costs for use with the Single Administrative Document (SAD) using form C89.
Use supplementary pages SA106 to record foreign income and gains on your SA100 Tax Return.
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
What to do if you think you've spotted a scam pretending to be from Companies House, and examples of scam emails, letters and telephone calls.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
Form A is used to give proof of origin for goods being imported from countries covered by the Developing Countries Trading Scheme.
Records and paperwork you must keep if you’re a passenger plane operator.
If you account for your import VAT on your VAT Return, you’ll have to access the Customs Declaration Service to get a postponed import VAT statement online.
How to use Method 6 to work out the customs value of your imported goods if you’re an importer or clearing agent.
Guidance and forms about importing and exporting goods, customs declarations, duties and tariffs. Including carriers and freight forwarders, storing goods, Freeports and commodity codes.
How the protected online filing (PROOF) scheme can help you prevent fraudulent changes to your company.
How to use your account to cover duty and import VAT, check your balance, pay HMRC, give an Individual Bank Guarantee and what to do if your guarantee will not cover the amount due.
Buying or commissioning services from outside the UK, Europe or abroad. Paying VAT on services.
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