We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Information on how duty is calculated for free circulation goods.
Information on equivalent goods imported under warranty or guarantee.
Information on conditions and requirements on economic conditions and test.
Find out about penalties for registering, submitting returns, inaccuracies and paying the levy late, and how to appeal a penalty.
Check the goods you export from the UK meet the relevant rules of origin and provide proof of where the goods originate from.
What secondary and joint and several liability is, and when you may be liable for unpaid Plastic Packaging Tax.
Use the Charities Online service to claim tax back on Gift Aid Small Donations Scheme donations GASDS.
How to get urgent authorisation to speak to HMRC about someone else's tax credits if you are an intermediary organisation.
A guide to the role of the Adjudicator and Adjudicator’s Office when investigating complaints about HM Revenue & Customs and the Valuation Office Agency.
Find out about the tax avoidance schemes being used to target workers returning to the NHS to help respond to the coronavirus (COVID-19) outbreak.
What you need to include in your Soft Drinks Industry Levy return, how to correct an error in a previous return and what records to keep.
Check the tariff classification for stuffed toys.
Using Compromise Agreements if your employee stops working for you and has a potential claim against you for statutory pay as wages or salary.
Information on revocation and amendment of an inward processing authorisation.
You can claim a relief to pay no Customs Duty and VAT if you are importing or presenting a decoration or award in the UK.
How qualifying recognised overseas pension schemes (QROPS) can lose their QROPS status and what former QROPS need to report.
Find out about VAT and distance selling goods from the EU to customers in Northern Ireland if you're a business abroad.
Follow these steps when preparing to make a Customs Clearance Request on the Customs Declaration Service.
Find out about the National Insurance contributions rules for employee travel expenses.
Report subsidy awards for Climate Change Levy to HMRC, using our online form.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).