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You can claim a relief to pay less Customs Duty and VAT if you are moving your business to the UK and carrying on a similar activity.
You can claim relief to pay no Customs Duty or VAT if you’re importing donated medical equipment from outside the UK and EU.
Find out about applying for the Spirit Drinks Verification Scheme, how to submit brand information, fees and making sure your production process is compliant.
Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.
Tertiary legislation about the VAT Cash Accounting Scheme (originally published in VAT Notice 731).
Tertiary legislation about the VAT Flat Rate Scheme and the Agricultural Flat Rate Scheme (originally published in VAT Notice 733).
How to report to HMRC if an organisation becomes insolvent for Plastic Packaging Tax purposes, send any final returns and deregister.
Provides guidance for when a retrospective authorisation can be applied for.
Details what to do and responsibilities for transferring rights and obligations.
Case study of use of customs and other data.
Details of offences, regulations and case studies.
Details the simplifications for Transit movements, how to apply for them and the authorisation process.
Check the availability and any issues affecting the Safety and Security GB (S&S GB) service.
Check the availability and any issues affecting the Report Pillar 2 top-up taxes service.
Find HMRC payroll test data for software developers.
Withdrawal of an undertaking from two producers of solar modules and cells, originating in or consigned from the People’s Republic of China.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Find out how to work out Foreign Tax Credit Relief if you have overlap profits or you're claiming overlap relief.
Newsletter 172, published by HMRC in August 2025 to update stakeholders on the latest news for pension schemes.
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