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
Check the tariff classification for facial wipes.
Ffurflenni Cyllid a Thollau EF (CThEF) ac arweiniad, nodiadau, taflenni gwybodaeth a thudalennau atodol cysylltiedig.
Provides information on the purpose, scope and background of these guidelines.
Find out the settlement opportunities for tax owed due to the Tax Tribunals and Court of Appeal finding that Eclipse Film Partners No 35 LLP was not trading.
Information on how to apply for approval to use raw tobacco in a controlled activity.
Get help from HMRC and give feedback about this handbook.
Follow these steps when preparing to make a Final Supplementary declaration (FSD) on the Customs Declaration Service.
Check the tariff classification for new pneumatic rubber tyres of a kind used on motor cars, buses or lorries, and trailers.
Find out the types of payments you, as a QROPS manager, need to report to HMRC and information you must give to your members.
How to repay R&D tax relief if you claimed too much.
Report and update cross-border arrangements under Mandatory Disclosure Rules (MDR).
How to report poor service standards in Research and Development (R&D) tax relief claims if you’re an agent.
Find out about checks you need to carry out before accepting goods into your excise warehouse and your obligations when receiving cash payments for duty-suspended sales of alcoholic products.
This notice provides a glossary of Scottish land law terms.
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 get your business ready to move goods out of the UK to Common Transit Convention countries.
Find out how to link your temporary storage facility to the Customs Declaration Service using a Community Systems Provider.
How to use a customs warehouse to store goods which are outside the customs warehouse procedure.
How to use duty management and closing stock balance systems to support your commercial stock records.
How to remove goods from the customs warehousing procedure to export from the UK.
Don’t 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).