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 the types of Transfer of Rights and Obligations.
Information on authorisation by Customs Declaration for non-commercial goods.
Information on duties calculation on goods for repair or replaced free of charge.
Information on how duty is charged on goods exported for process.
Information on how to operate outward processing with special procedures.
Information on Import VAT due on replacement goods.
Using Compromise Agreements if your employee stops working for you and has a potential claim against you for statutory pay as wages or salary.
Use this service to send accounting period information for a CoACS to HMRC if you are an agent or organisation.
Check the tariff classification for Superabsorbent Polymer (SAP) relating to Disposable absorbent training pads for dogs and Bed liners for incontinence patients.
How to complete supplementary pages CT600N and what information you need to include.
Non-resident businesses can get advice on how UK tax law applies using HMRC's Inward Investment Support service.
Information on Further Resources and Support.
Details when you can make a declaration by conduct.
Examples and case studies of evidence.
Use these road fuel charges from 1 May 2020 on your VAT return, to account for private consumption of fuel on a business vehicle.
Check the tariff classification for vitamin gummies.
How to work out the dilution ratio of your drink, and what records you need to keep about the dilution ratio for the Soft Drinks Industry Levy.
Find out how much you'll need to pay if Digital Services Tax applies to your business.
This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know. Sets out HMRC’s objectives on ATA, CPD and EC/CPD/China-Taiwan car…
This guidance deals with the handling of claims made by a revenue trader where they have overpaid excise duty
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).