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Find out the rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.
Check if you have to pay the Stamp Duty Land Tax (SDLT) surcharge from 1 April 2021 for buyers of residential property in England and Northern Ireland who are not resident in the UK.
Find out about what happens during an HMRC compliance check and the help you can get with the process.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Register with HMRC if you're planning to complete origin declarations for exports under the UK-India Free Trade Agreement.
Check customs rules for private individuals who travel to the UK from another country in a pleasure craft
Find out about the different ways to make a voluntary disclosure to HMRC if you think you have not paid the correct amount of tax.
How to prepare if you trade and move goods in and out of Northern Ireland.
Submit a notification and tell HMRC about a grant of an EMI share option — if you’re an employer.
Find information on completing the employment section of your Self Assessment tax return.
Information about how to get ready for mandatory payrolling of benefits in kind (BiKs).
How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.
Find out the completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Imports.
Check when to make a return, types of interest to report, how to categorise participants, and how to deal with different types of accounts and ownership.
Find out the rules for transferring unused tax-free residence allowance to a surviving spouse or civil partner.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Find out how to report suspicious activity happening in an online account and keep your personal information safe from identity fraud.
Find out about group and divisional VAT registration and the forms you should use to apply.
Use this form after a business has cancelled its VAT registration to tell HMRC about VAT you need to reclaim. You can also use this form where you are reclaiming VAT and have VAT due on goods sold to satisfy a debt.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
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