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Find out the rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.
How product specific rules are used to identify the country of origin when importing or exporting between the UK and EU.
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.
How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.
How to use Method 5 to work out the customs value of your imported goods if you’re an importer or clearing agent.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Employment Appeal Tribunal Judgment of Mr Justice Kerr on 23 May 2024.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
When to exclude and include the buying commission in the customs value and account for import VAT if you’re an importer paying fees to your buying agent.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
Find out about the customs value and using the valuation methods if you’re an importer or clearing agent.
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.
How to work out or amend the customs value or claim for duty repayment if your goods are lost, damaged or defective.
How to use Method 2 to work out the customs value of your imported goods if you’re an importer or clearing agent.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
Find out how to value stocks and shares of someone who has died. How you value them depends on whether they are 'listed' or 'unlisted'.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
Find out about the calculation of the company car benefit charge.
Buy your rented home through the Right to Shared Ownership scheme: who can apply, how to apply, costs, paying rent, buying more shares, repairing and selling your home.
Selling or giving away an asset you claimed capital allowances on - balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
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