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Information on what you need to do when you transfer your alcoholic products production business to a new owner.
Information about importing alcoholic products to approved premises in Great Britain (England, Scotland and Wales) and Northern Ireland.
The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
Get permission from HMRC to use a new location to start or end your transit movements.
Guidance for penalties for conduct that involves dishonesty for the purpose of evading Customs Duty, Excise Duties or VAT. This manual replaces previously held guidance in CCEP, EXCEP and VATCEP.
Check the tariff classification for van vehicles with more than one row of seats.
Check the specimen bank certified SAYE prospectus savings agreement.
Intergovernmental agreement (IGA) approach to The Foreign Account Tax Compliance Act (FATCA) aiming to improve tax evasion between the UK and US.
Guidance on the VAT reduced rate on energy-saving materials and grant-funded heating and security supplies
This page has been archived.
Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establi…
Find out how we apply the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act to non-domestic properties.
Find the location codes for Data Element 5/23 to declare goods for export at Customs Supervised Export (CSE) premises (Appendix 16L).
Factsheets, images and other resources to help stakeholders inform their licensees about the tax check.
This factsheet gives information about whether you may be jointly and severally liable for the relevant tax liability of a company that has been involved in tax avoidance or evasion.
Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT input tax.
Get help if you’re a tax agent or adviser who has clients with Capital Gains Tax for shares to declare on Self Assessment tax returns.
Newsletter 167, published by HMRC in March 2025 to update stakeholders on the latest news for pension schemes.
Newsletter 166, published by HMRC in January 2025 to update stakeholders on the latest news for pension schemes.
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