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Information on Transfer of Rights and Obligations (TORO).
Find how to make sure you pay the right tax on purchases of land and property that fall in more than one tax jurisdiction.
How to notify Border Force if you're starting a movement from an office of departure or ending a movement at an office of destination in Northern Ireland.
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 Swim Spas.
Information on Further Resources and Support.
Provides information on customs debt and calculation of customs debt.
Information on customs supervision to ensure compliance with customs legislation.
Details how long records should be kept and what information is required.
Details what to do and responsibilities for transferring rights and obligations.
Find out how to claim a preferential rate of duty from a preference agreement when your goods are put into a customs warehouse.
Find out if you can zero rate VAT if you sell, lease or hire out a freight container for export from the UK.
Check the tariff classification for vitamin gummies.
This page has been archived.
Guidance on the taxation and compliance requirements for gas used as road fuel.
Guidance on the law, policy and assurance techniques concerning the UK Oils Strategy
Guidance on the Technical Teams Operational Guidance Manual
Guidance about the HMRC licensing scheme that coverstobacco manufacturing machinery, including the legislation, requirements for approval, what needs to be licensed and how the scheme works.
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