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Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Information on Further Resources and Support.
Details how long records should be kept and what information is required.
Information on the Customs Declaration Service.
Check the tariff classification for Tetrahydro-1,1,2,3,3-pentamethy lindane (THPMI).
Explains where civil penalties apply and actions for contraventions to the Customs Transit Convention (CTC).
Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.
Use these road fuel charges from 1 May 2017 on your VAT return, to account for private consumption of fuel on a business vehicle.
Use these road fuel charges from 1 May 2018 on your VAT return, to account for private consumption of fuel on a business vehicle.
Use these road fuel charges from 1 May 2019 on your VAT return, to account for private consumption of fuel on a business vehicle.
Tertiary legislation about VAT Refunds in the UK and the EU.
Tertiary legislation about who should register for VAT.
Tertiary legislation about VAT valuation.
Check the tariff classification for a wine tool set in a wooden box.
This manual is being withdrawn temporarily to enable a major update.
Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available o…
Biofuels and Fuel Substitutes Assurance
This manual provides information and guidance on the use of duty free spirits - when they may be used, for what purpose and the approval and control procedures involved.
Code of Practice 9 and the Contractual Disclosure Facility (CDF) - On 14 June 2023 a revised version of the COP9 was published on the Gov.uk website. This replaces all earlier versions and applies to all new COP9 cases ope…
Note: This manual is currently under review following Brexit. Some content may be withdrawn or revised during this process. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk …
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