We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Find out about security payments and refunds when importing or exporting UK Agricultural Policy (UKAP) goods in and out of the UK.
This tax information and impact note is about review and appeal rights for HMRC decisions to require certain customs guarantees.
Buyers can ask a supplier to sign a guarantee if they want more assurance about a supplier's finances.
How to use Method 4 to work out the customs value of your imported goods if you’re an importer or clearing agent.
Find out how to check your New Computerised Transit System (NCTS) guarantee balance.
How to write a reservoir written statement and a site visit report and what information to include.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Use form C1201 TAPS to provide a guarantee for a payment when it's required for the Excise Payment Security System.
Find out about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK.
Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme.
Music industry voluntary code that is a commitment to standards of good practice in relation to music streaming.
Sending your confirmation statements.
When you do and do not have to offer a refund, repair or replacement, unconditional refunds for online purchases, and penalties for deceiving customers
Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
Use form JCL1 to provide a security for potential debts for a Customs Comprehensive Guarantee (CCG) from a non-financial third party guarantor.
Guidance for pension scheme providers on which pension benefits with a guarantee are safeguarded for the purpose of the advice requirement.
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).