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Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).
Find out how to create a CSV file to submit your declaration, what file layout to use and how to resolve problems with file upload failures.
Technical specifications for software developers working with the EC Sales List online service.
Use form VAT101B to tell HMRC if you've made any errors or omissions in the EU sales figures you've already submitted on form VAT101.
Guide to licensing procedure and other restrictions for export of controlled dual-use items, software and technology, goods for torture and radioactive sources.
Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.
Use the EC Sales List VAT101 form to tell HMRC the value of goods that you have sold from Northern Ireland to VAT-registered businesses in EU countries.
Use the case studies to help you decide when your goods may (or may not) go beyond insufficient production.
Use these general provisions to help you determine the origin of your products.
The UK is to become the first country in the world to proscribe the Terrorgram collective, with draft proscription order laid against the group today.
Check the tariff classification for oilcake and other residues resulting from the extraction of olive oil.
Check what processes are considered as insufficient production under the Trade and Cooperation Agreement.
Common user charge rates and how the charge will apply to imports entering Great Britain through the Port of Dover and Eurotunnel from 30 April 2024.
Find out which gas appliances must comply with the Gas Appliances (Safety) Regulations 1995, exemption and penalties for non-compliance
Find out when you must label your meat, fish or seafood product with its country of origin.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
In one of her final speeches as CEO, Helen Stephenson reflects on 7 lessons she has learnt about the charity sector - one for each of her years in office.
Get help to classify herbal medicines, vitamins, food preparations, supplements and tonics for import and export.
Imposing safeguard measures for imports of certain steel products.
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