We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
How to get relief from excise duty on oil used in certain ways using the Industrial Relief Scheme, also known as the Tied Oils Scheme.
How to move, store and trade duty-suspended and duty-paid excise goods.
Use these examples to help you complete declarations on the Customs Declarations Service for exports.
Find out about customs guarantees and when you may need one.
Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
How to get plant breeders' rights and what protection it gives your plant varieties.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
How to apply for the different simplified declarations for exports and what you need for authorisation to use them.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
How to claim a VAT refund in the UK if you're established outside the UK.
Guidance for people with symptoms of a respiratory infection including COVID-19, or a positive test result for COVID-19.
What to do about tax and National Insurance if you pay an employee free of tax.
Information on enhancing communications resilience and how we work with telecommunication service providers to manage the risk of disruption to public networks.
Find out what records you must keep and how to keep them if you're registered for VAT.
Explanation of terms used in Ofsted's official and national statistical releases.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey.