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
Use this form to tell HMRC you need to pay additional duty for alcohol, tobacco, oil or biofuel.
How to get your trustee tax return, deadlines for submission, ways to pay and claiming repayments.
Check which ingredients to use to make cider or perry that qualifies for Cider Duty rates. If you use other ingredients, you must pay Wine Duty rates instead.
If you lost your lifetime allowance protection as a result of the public service pension remedy (also known as McCloud), you may be able to reinstate it.
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.
What to do when it is impossible to identify at all times the Customs Duty status of goods in a warehouse.
Details on what types of customs warehousing and how they are managed.
Information on prior export equivalence and preference.
Information on Rate of Yield.
Information on useful links for inward processing.
Information on the Guarantee or warranty under Standard Exchange System.
Information on links to Legislation.
Information on non-commercial process or repair.
Information on Standard exchange system with prior importation.
Information on using outward processing for zero rate of dutiable goods.
What to do if an employer ceases, becomes insolvent, takes over an existing business or makes employees redundant when paying paternity pay.
Check the tariff classification for Steel Bracket.
Find out who can be authorised to store, process or produce excise goods in a UK Freeport customs site and how to apply to do so.
Find out more information on calculations for the taxation of beneficial loan arrangements.
Rules and conditions for maintenance, repair and overhaul of goods under Temporary Admission.
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).