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Detailed guidance, regulations and rules
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Data, Freedom of Information releases and corporate reports
Information on inward processing authorisations for importers not established in the UK for non-commercial imports.
Information on revocation and amendment of an inward processing authorisation.
Information on the Guarantee or warranty under Standard Exchange System.
Information on how duty is charged on imported goods that were exported for repair.
Information on process and repair.
How to deal with a property or land transfer that started before 10 July 2003 and was completed after 1 December 2003.
What to do if someone donates land, buildings or shares to your charity or CASC and how to transfer ownership.
Information on the Technical Handbook on Bulk Import Reduced Data Set BIRDS
Use this service to tell HMRC you’ve deregistered from using the VAT Import One Stop Shop (IOSS) in an EU country or have changed your businesses details.
How to report to HMRC if an organisation becomes insolvent for Plastic Packaging Tax purposes, send any final returns and deregister.
Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period.
An explanation about what bona vacantia is and how unallocated payments identified as bona vacantia should be dealt with.
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.
How the scheme works, the accreditation of Community Development Finance Institutions and conditions applying to investors and investments
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…
This manual brings together the operational guidance relevant to all teams across Specialist Investigations
Guidance on determining the liability of the right of admission to qualifying cultural activities
Guidance on the VAT treatment of supplies of fuel and power
Personal exports - tax-free sales of new motor vehicles for use before export
This guidance provides technical and procedural advice for staff in HMRC who may have to deal with VAT Statutory Interest claims
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