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If you sell second-hand houseboats or caravans in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
Action to take when paying Adoption Pay in certain circumstances, including employee becomes sick, leaves, dies, is awarded a pay rise, or the child dies.
Check the tariff classification for stuffed toys.
Use this service to submit a return for Digital Services Tax, if you're registered for the tax.
Details the simplifications for Transit movements, how to apply for them and the authorisation process.
If you buy and sell goods between Northern Ireland and the EU, find out how to use a margin scheme to account for VAT. (VAT Notice 718)
How to work out or amend the customs value or claim for duty repayment if your goods are lost, damaged or defective.
Guidance on the civil penalties that can be charged for contravening a relevant rule in respect of the Customs Duty regime.
About the general insurance industry, its taxation, how it is regulated and the rules it has to follow.
This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
This Appendix provides a detailed breakdown of the specific data elements needed for each declaration category.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Guidance for software developers on how to produce an IRmark for Gateway Protocol services.
Tax treaties and related documents between the UK and Jamaica.
Find guidance for businesses about HMRC's approach to civil measures to money laundering.
Notices made under The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 which have the force of law.
Find out how gains and income arising to UK investors from an interest in an offshore fund are taxed.
Find out when HMRC may consider a scheme administrator to be a fit and proper person.
Newsletter 162, published by HMRC in September 2024 to update stakeholders on the latest news for pension schemes.
Find details of the relevant foreign airport zones, percentages of air freight costs to be included in the customs value, and the airport codes to be declared in Data Element 5/21 as the place (airport) of loading (Appendix …
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