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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 complete supplementary pages CT600K and what information you need to include.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Information on how to Submit a BIRDS Declaration.
Outlines where partial relief may be applicable.
Provides the list of challenges overcome during the investigation.
Information and case studies on prosecution.
What you need to do if you transport or transload tobacco products in the UK.
Tertiary legislation about the VAT Flat Rate Scheme and the Agricultural Flat Rate Scheme (originally published in VAT Notice 733).
Tertiary legislation about 'transfer of a business as a going concern' (TOGC).
Use this calculator to work out how to redeem the value of your expenditure credits and how much payable credit you can claim.
This page has been archived.
Guidance for penalties for conduct that involves dishonesty for the purpose of evading Customs Duty, Excise Duties or VAT. This manual replaces previously held guidance in CCEP, EXCEP and VATCEP.
Interim guidance regarding Excise Assessments
Guidance on the taxation and compliance requirements for gas used as road fuel.
General guidance for anyone who's involved in the holding or movement of alcohol, tobacco, or energy products for a commercial purpose.
Guidance on the receipt, storage and supply of alcohol and tobacco products within an export shop (also known as a duty-free shop).
Guidance on the law, policy and assurance techniques concerning the UK Oils Strategy
This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know. Import and National Clearance Hub Procedures. NOTE: This manual …
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