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These Data Element Completion instructions relate to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for import purposes only.
Find out what repairs or processing you can do to your goods in a customs warehouse without authorisation, this is known as usual forms of handling.
Find out if you must notify HMRC about an uncertain amount of Corporation Tax, Income Tax (including PAYE) or VAT if you’re a large business.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Crime and fraud issues in international trade: theft of goods, money laundering, cyber crime, employee fraud, infringement of intellectual property.
Information on Authorised Economic Operator Criteria - Compliance.
Information on Authorised Economic Operator Criteria - Maintaining the Standards.
Find out about VAT payments deferred between 20 March and 30 June 2020.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
Where to find information about moving employees from one payroll to another.
Putting your goods into temporary storage means you can delay the full customs declaration and payment of import VAT and duty for up to 90 days.
Use this service to send a change notification to HMRC if you are an agent or organisation.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payments.
Find out if you need to register your business if you produce, import, warehouse, sell or deal in motor and heating fuels.
Find out when and why Partial Exemption Special Methods (PESMs) are likely to be needed in specific sectors of the UK economy.
Find out how to complete and send a relief at source annual information return if you are a pension scheme administrator.
If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
How to use Method 3 to work out the customs value of your imported goods if you’re an importer or clearing agent.
Guidance on VAT Accounting, including rules for returns and VAT payments, and payments of VAT Credits.
Don’t include personal or financial information like your National Insurance number or credit card details.
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