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Find the DE 1/10 to DE 1/11 correlation table for making inventory import declarations on the Customs Declaration Service (CDS).
Tax treaties and related documents between the UK and Venezuela.
Tax treaties and related documents between the UK and Turkmenistan.
Use this factsheet if you provide childcare for parents claiming help through tax credits.
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. Sets out HMRC’s objectives on ATA, CPD and EC/CPD/China-Taiwan car…
This manual is being withdrawn temporarily to enable a major update.
Check the tariff classification for rods of tungsten alloy, containing more than 94% of tungsten and 1.5% of lanthanum.
Find out about checks you need to carry out before accepting goods into your excise warehouse and your obligations when receiving cash payments for duty-suspended sales of alcoholic products.
Information on equivalence under outward processing.
Information on what happens when an approval holder does not discharge inward processing goods.
Information on what happens if an inward processing authorisation holder does not comply with their conditions for approval.
Information on what happens if an importer fails to submit Bill of Discharge.
Information on the time limits for importing replacement goods under Prior Export Equivalence and Preference.
Information on legal basis for inward processing.
Information on how to declare inward processing goods to another customs procedure.
How to temporarily remove goods from a customs warehouse.
Information about controlled goods.
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.
Use this guidance to find out about the Serial Tax Avoidance Regime, what happens if you’ve used a defeated tax avoidance scheme and what you need to do next.
Check if an inward or outward processing authorisation requires an economic test to test the impact the authorisation holder's goods have on UK producers.
Do not include personal or financial information like your National Insurance number or credit card details.
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