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Details the forms and procedures needed for certain circumstances in addition to the ATA Carnet.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
Find out how to calculate the weight of your aggregate and deduct the weight of added water for Aggregates Levy.
When to exclude and include the buying commission in the customs value and account for import VAT if you’re an importer paying fees to your buying agent.
What you need to know if you are providing a guarantee for a customer undertaking transit movements.
Use this form to give us information about any outstanding delayed import declarations so that you can pay customs charges due.
Information on how to set up and types of guarantees.
Provides details on the provisions to regulate customs authorisations.
Details how the appeal process works.
This customs technical handbook explains Customs Supervised Export.
Check the data requirements needed for a Customs Goods Manifest.
Find out how and when to tell HMRC about changes to your registered details or cancel your registration for the Fulfilment House Due Diligence Scheme.
Find out if you can claim enhanced structures and buildings allowance relief on qualifying expenditure on structures and buildings in a UK Freeport or Investment Zone special tax site.
Find out if you need to register for the tax if your group provides a social media platform, search engine or online marketplace to UK users.
A guide to the role of the Adjudicator and Adjudicator’s Office when investigating complaints about HM Revenue & Customs and the Valuation Office Agency.
Examples and case studies of evidence.
Find out if your social enterprise meets the conditions of the social investment tax relief (SITR) scheme for investments made on or before 5 April 2023.
Cancel an organisation or individual's registration for the Economic Crime Levy and send any final returns to HMRC, if they've become insolvent.
Provides information on how to set up guarantees and when to use them.
Details what to do and responsibilities for transferring rights and obligations.
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