We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Provides information on customs debt and calculation of customs debt.
Rules and conditions for maintenance, repair and overhaul of goods under Temporary Admission.
Description of the Specimen Management System (SMS)
Find out how to request a VAT ruling on a complex cross-border transaction by taking part in an EU trial.
Tertiary legislation about Making Tax Digital for VAT (originally published in VAT Notice 700/22).
Tertiary legislation about registrations and returns for VAT One Stop Shop and Import One Stop Shop (IOSS).
Tertiary legislation about VAT relief on adapted motor vehicles for disabled people and charities, including certificates.
Tertiary legislation about Retail Schemes, including Point of Sale, the Apportionment Scheme and the Direct Calculation Scheme.
Tertiary legislation about 'transfer of a business as a going concern' (TOGC).
Check the tariff classification for a vlogging kit with ring light made of plastics.
Check the tariff classification for yoghurt.
This manual has been temporarily withdrawn to enable a major update.
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 Some content may be withdrawn or revised during this process.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…
Complaints from External Customers about the Conduct of HMRC staff Guidance
Note: This manual is out of date and is currently under review. Some content may be withdrawn or revised during this process.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.u…
This guidance deals with the handling of claims made by a revenue trader where they have overpaid excise duty
Gas for Road Fuel Use
Guidance for HMRC staff and customers on the Help-to-Save scheme.
Holding and Movement Export Shops Guidance Manual
This guidance deals with the approval and control of distilleries producing spirits
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).