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Check the tariff classification for track idler wheels.
Provides the list of challenges overcome during the investigation.
About adverse customs decisions, reviews and appeals
Annexes including glossary and abbreviations, transit forms and letters, a Specimen Warning Letter (TIR), legal provisions for simplifications and other information sources
Check the tariff classification for various types of shelves suitable for use in the bathroom, shower or entrance hall.
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 the VAT Cash Accounting Scheme (originally published in VAT Notice 731).
Tertiary legislation about gold imports and exports (originally published in VAT Notice 701/21).
Tertiary legislation about VAT on land, buildings and construction (originally published in VAT Notices 708 and 742A) and the DIY Housebuilder Scheme.
Tertiary legislation about VAT Refunds in the UK and the EU.
Tertiary legislation about 'transfer of a business as a going concern' (TOGC).
Tertiary legislation about VAT valuation.
Find out how much you'll need to pay if Digital Services Tax applies to your business.
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…
HMRC strategy for the administration of denatured alcohol production and the use of denatured alcohol in the UK. Main contents page (Please note this guidance manual has not yet been updated to reflect the changes following …
Guidance and information on Labour Provider
HMRC's role is to to ensure that tobacco manufacturers comply with their legal duty not to facilitate smuggling. PLEASE NOTE: This guidance is not being published for the information of tobacco manufacturers or their adv…
Guidance on deciding the VAT liability of supplies made by undertakers and funeral directors.
This manual provides guidance on when and how to apply the VAT joint and several liability measure
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