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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.
Tax and reporting rules for employers covering public transport expenses for employees
As an employer covering your employees’ public transport costs, you have…
You don’t have to report anything to HM Revenue and Customs (HMRC) if…
If the public transport costs aren’t exempt, you may have to report them…
The following guides contain more detailed information: employment income:…
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
Understand how trading conditions and insurance can limit the financial risk for freight forwarders.
The controls that apply if you transport waste out of or into England.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find out how to apply VAT if you're in the taxi and private hire car trade.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Customs and security requirements for rail freight movements entering or leaving the UK.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
How to account for VAT on new ships, aircraft and land vehicles you move between Northern Ireland and EU member states (VAT Notice 728).
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Find out more information on expenses, payments and benefits that are non-taxable.
How to transport dangerous goods, including guidance notes, authorisation notices, exception notices and multilateral agreements.
Tax and reporting rules for employers covering the cost of congestion charges
Provides advice on when Transport Assessments and Transport Statements are required, and what they should contain.
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