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How to use Method 4 to work out the customs value of your imported goods 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.
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 Method 3 to work out the customs value of your imported goods if you’re an importer or clearing agent.
When and how you need to register your item or apply for an exemption certificate to deal in ivory.
How to work out the customs value for Customs Duty, import VAT and trade statistics if you’re an importer or clearing agent.
Find out if you’re a high value dealer and need to register with HMRC under the money laundering regulations.
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.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
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.
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'.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Tax and reporting rules for assets bought, sold or given
This guidance helps pension fund trustees and managers prepare an annualised version of the accrued pot value for members with certain money purchase benefits.
Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.
What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
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