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Find out how to complete and submit an Other Interest (OI) return using the HMRC spreadsheet or electronic flat text file.
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.
Use the case studies to help you decide when your goods may (or may not) go beyond insufficient production.
Get help classifying computers, inkjet and toner cartridges and their components.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
You can only import certain goods using an ATA Carnet to claim relief under temporary admission in the UK. Some goods have special conditions attached.
Find out about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
The guide to VAT rules and procedures.
How the government monitors imports into the UK.
The In-form is the approved reporting form and should replace existing DAEMS forms within all ships/stations/establishments.
How to apply for accreditation, comply with your accreditation and packaging waste technical information.
Use this service if you’re a haulier, freight forwarder or driver to tell HMRC in advance that you're attending an inland border facility.
How to register for the Northern Ireland Retail Movement Scheme to sell or move food to Northern Ireland.
The Department for Business and Trade has announced the 10 SME winners of the 2024 Made in the UK, Sold to the World Awards.
Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.
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