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How to fill in your Import One Stop Shop (IOSS) VAT Return and the records you need to keep when reporting the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Information and examples of identical goods.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
How to use the Mutual Agreement Procedure (MAP) if you believe your company is not being taxed in accordance with a double taxation agreement.
Find out how to qualify for drawback and what you'll need to do to make a claim on duty you have already paid.
Find out which form to use in different circumstances.
How to get a guarantor when you have authorisation to use a customs comprehensive guarantee.
Get help from HMRC and give feedback about this handbook.
Find out how HMRC works with large business customers in the UK.
Check the tariff classification for LED strip lights.
Find out about movements to temporary storage facilities from border locations in Great Britain operating the pre-lodgement model.
Find out if you can use the Excise Payment Security System when paying the duty due on excise goods released for consumption in the UK.
How to pay Landfill Tax, and how long it takes for your payment to reach HMRC.
Plan the route your goods will take so you can make your transit declaration and support your haulier or carrier to transport your goods.
Find out about the goods that are restricted and controlled when importing or exporting merchandise in your baggage.
Use the form HM2 to submit your return of excise duty as a registered consignee or certified consignee.
Check the availability and any issues affecting the 'Send supporting documents for import and export declarations' service.
Use this service to send your Lottery Duty return to HMRC.
Check the goods you export from the UK meet the relevant rules of origin and provide proof of where the goods originate from.
How to use duty management and closing stock balance systems to support your commercial stock records.
Don’t include personal or financial information like your National Insurance number or credit card details.
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