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Information on rules and processes relating to outward processing.
Use this service to submit a return for Digital Services Tax, if you're registered for the tax.
Check what you need to do when exporting commercial goods from Northern Ireland in your accompanied baggage to outside the EU.
Information on how to contact HMRC for further information.
A guide to the role of the Adjudicator and Adjudicator’s Office when investigating complaints about HM Revenue & Customs and the Valuation Office Agency.
Details of offences, regulations and case studies.
Find out about unauthorised unit trusts, how to apply to HM Revenue and Customs (HMRC) for exempt status and annual filing rules.
Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene.
Find out what happens when a pre-lodged import declaration is rejected and what you need to do to get your goods released.
Guidance relating to application of the levy for the commercial exploitation of sand, gravel and rock in the UK
Technical guidance which explains how HMRC staff should apply the relevant legislation when dealing with disputes about National Insurance Contributions, employment status and statutory payments.
Excise Due Diligence Condition guidance
This page has been archived.
This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know. Import and National Clearance Hub Procedures. NOTE: This manual …
Guidance on the rules that apply to intra-EC supplies and acquisitions of goods within the Single Market together with HMRC interpretation of those rules
Get guidance from HMRC if you're a tax agent or an adviser
The recognition process allows software developers to have their commercially available xml based products listed on GOV.UK.
Check who's been granted a Climate Change Levy (CCL) utility direction for gas and electricity, so you can decide whether to charge CCL.
Guidance on what company accounts must be submitted as part of a Company Tax Return.
This factsheet gives information about the penalties HMRC may charge if your return is more than 12 months late.
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