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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 changes to the valuation agreement period for Enterprise Management Incentive (EMI) options, how to contact HMRC for advice about EMIs and share schemes and HMRC email address changes.
Ffurflenni Cyllid a Thollau EF (CThEF) ac arweiniad, nodiadau, taflenni gwybodaeth a thudalennau atodol cysylltiedig.
What to do if you’ve been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
Find out about partial exemption special methods for government departments.
Information on type of guarantee, what it will cover, liability territories, liability period and how to inform HMRC of changes for providing a guarantee for transit movement use.
Provides an overview of the tax risks that HMRC finds when labour is engaged through a supply chain.
How benefits, charges and payments of pension to Chapter 1 members are affected by the public service pensions remedy (also known as McCloud).
Find out when the Aggregates Levy does not apply to the intended products of an exempt process.
How taking control of goods or distraint may be used to recover debt.
Your responsibilities when trading continues after bankruptcy.
Find out about remuneration in non-cash form, for example, payments by intermediaries.
Use this guidance to find out about the Serial Tax Avoidance Regime, what happens if you’ve used a defeated tax avoidance scheme and what you need to do next.
Find out how to link your temporary storage facility to the Customs Declaration Service using a Community Systems Provider.
Find out how to get shares valued by the HMRC Shares and Assets Valuation (SAV) team if you want to offer employees shares in exchange for certain employee rights.
Find software developers that can provide software to let you submit presentation of goods notifications for the safety and security process when goods arrive in Northern Ireland.
How to use a customs warehouse to store goods which are outside the customs warehouse procedure.
When sampling of testing of goods held under customs warehousing procedure is permitted, and how to apply for authorisation to take a sample.
Information on the aggregation of declaration and its effect on Period of Discharge and due date of Bill of Discharge 1.
Information on how to discharge inward processing goods at an Authorised/End Use rate of duty.
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