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The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Find out when and how to register and how to amend a registration for the Economic Crime Levy.
Find out about remuneration in non-cash form, for example, payments by intermediaries.
Find out when to include or exclude royalties and licence fees in the customs value, and which method to use to calculate the value if you’re an importer or clearing agent.
How long to keep records after insolvency.
How HMRC issue claims to insolvency practitioners, and how VAT penalties and interest apply.
When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
The Valuation Office Agency`s technical manual covering all aspects of compulsory purchase and compensation.
What to do if your goods are lost, destroyed or stolen under an ATA Carnet.
Find out about Lottery Duty, how the duty is charged and who has to pay.
What to do if someone donates land, buildings or shares to your charity or CASC and how to transfer ownership.
If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
Guidelines on requirements and responsibilities for exit summary declarations.
Check the tariff classification for smart watches.
How to destroy goods held under customs warehousing procedure.
How to use simplified procedures when importing or exporting.
Information on customs import declaration and inward processing.
Information on how to operate inward processing with other special procedures.
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