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Guidance to staff involved in the application of privileges, immunities and reliefs from duty and VAT on the importation, acquisition and withdrawal from warehouse of goods under diplomatic privilege
This manual is for all HMRC staff dealing with Non-Statutory Clearances and set out how to deal with any NSC request.
Guidance on the VAT on imported goods and import VAT reliefs.
Get help if you’re a tax agent or adviser who has clients with directors' loan accounts to declare on Company Tax Returns.
Find out what relief is available when transferring your business and assets in exchange for shares.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 that have the force of law.
Check the availability and any issues affecting the Anti-Money Laundering online service.
Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.
Tax treaties and related documents between the UK and Bermuda.
Tax treaties and related documents between the UK and Egypt.
Appendices for Corporation Tax Online software developers.
Find out how to qualify for drawback and what you'll need to do to make a claim on duty you have already paid.
EORI requirements for VAT groups and divisions.
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.
Licensing authorities must get an applicant to confirm they're aware of their tax responsibilities on first licence applications for taxi driver, private hire and scrap metal licences.
The Valuation Office for Agency's (VOA) technical manual for Community Infrastructure Levy (CIL)
Find out which customs areas have a red channel or red point phone if you need to declare goods or tell HMRC that goods you've previously declared have arrived.
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.
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