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The UKCS is the area of regional waters outside the UK territorial waters where the country has mineral rights. This handbook explains the declaration and control requirements for goods moving to and from installations on th…
What to do if you and your employee disagree with a formal decision about entitlement, how to appeal and who decides.
The Valuation Office Agency`s technical manual covering all aspects of compulsory purchase and compensation.
The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
If you're moving goods outside the UK, you'll need to make an exit summary declaration if you've not fulfilled safety and security requirements with a full customs export declaration.
Find out the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
Provides information on the background and legislation of these guidelines.
Find out if you can claim Enhanced R&D intensive support (NI ERIS) as a loss-making, small and medium enterprise (SME) based in Northern Ireland.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.
How to work out the customs value if transactions are between branch offices or include intra-company transfers and accounting if you're an importer or clearing agent.
Information on repair in relation to inward processing.
This handbook provides technical guidance for traders and businesses on the use of the Simplified Customs Declaration Process (SCDP). The liability still rests with the users of this guidance to ensure that all legal require…
Check the availability and any issues affecting the 'Send supporting documents for import and export declarations' service.
How to declare dividends and make payments.
Information about how the system processes the movement of goods.
Use this guide to design employer substitute forms P60 for tax years 2025 to 2026 and 2026 to 2027.
Guidance on dealing with VAT default interest
Guidance on the domestic reverse charge for building and construction services (construction reverse charge) which is a measure designed to counter criminal attacks on the UK VAT system.
This manual is for all HMRC staff dealing with Non-Statutory Clearances and set out how to deal with any NSC request.
Do not include personal or financial information like your National Insurance number or credit card details.
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