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Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
Details of applying for an authorisation each Member State.
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
Explains the guidance specific to movements using National Transit procedures.
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 VAT on land, buildings and construction (originally published in VAT Notices 708 and 742A) and the DIY Housebuilder Scheme.
Tertiary legislation about VAT margin schemes (including those for tour operators and second hand vehicles).
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.
Use this calculator to work out how to redeem the value of your expenditure credits and how much payable credit you can claim.
This manual is being withdrawn temporarily to enable a major update.
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 …
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