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This Tax Information and Impact Note is about UK's obligations under European Union (EU) law to implement UK's automatic exchange of information agreements.
Find a list of ten things that promoters of tax avoidance schemes will not tell you.
Find out how to use your Aggregates Levy account, what records you must keep and how long to keep them.
Guidance about financial security and what to do if you need to arrange a duty guarantee or movement guarantee.
If you’re a business who wants to declare goods into or keep goods in a Freeport customs site, or both, you’ll need to apply to use the Freeport customs special procedure.
Check the tariff classification for car wiring kits for motor vehicles.
Use the case studies to help you decide when your goods may (or may not) go beyond insufficient production.
If you’re a pension scheme administrator of a public service pension scheme, check how the public service pensions remedy (also known as McCloud) could affect you.
Check if your company qualifies for Children's Television Tax Relief for Corporation Tax and what you can claim.
Find out if you need to register as a contractor under the Construction Industry Scheme (CIS).
Intermediaries that collect donations for charities can get authority from a donor to Gift Aid all their donations in a year.
Provides details on the provisions to regulate customs authorisations.
Information on Authorised Economic Operator Criteria - Customs Competence - AEOC Only.
Find out how to make an import or export declaration for human organs, blood, blood products, tissues and cells needed for emergency transplant or transfusion.
How to pay any customs duties on goods declared to the Freeports customs special procedure once removed from that customs site.
HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).
Check the tariff classification for four-wheeled vehicles powered by an electric motor fitted with a hydraulic lifting device and telescopic jib.
Find out about how recent changes announced have an impact on Employment Related Securities and what this means for you.
Find out about the additional expenses rules for employees engaged on international work.
Check the tariff classification for facial wipes.
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