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Prior to 17/05/2022, the guidance in the Temporary Storage and Approved Depositories (TSAD) manual applied which covered the period during UCC. The previous TSAD version could be accessed from the National Archives. Provides…
Tobacco Products Duty Manual
This guidance is to support officers dealing with VAT default surcharge. It supplements the guidance in VAT Notice 700/50 and is specific to officers working default surcharge cases.
This manual provides guidance on when and how to apply the VAT joint and several liability measure
Note: The content of this manual applied up until 31 December 2020. Any content still applying to Northern Ireland after this date can be found in the VAT New Means of Transport Northern Ireland (VATNINMT) manual.
Official gifts received in the context of international relations
Guidance on determining the liability of supplies of protective boots, helmets, motorcycle and pedal cycle helmets, child car seats.
Guidance explaining the implementation of VAT refunds to overseas business persons, including the application of the Northern Ireland Protocol.
Guidance on the VAT treatment of private pleasure craft supplied to private individuals for removal from the UK under their own power.
Guidance on and definitions relating to the provision of facilities and supplies by Youth Clubs and their exemption from VAT
Information about the imposed definitive anti-dumping duty on imports of certain glass fibre fabrics from China and Egypt.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
What to do if someone registered for Plastic Packaging Tax dies or becomes incapacitated.
Find out how you should complete a customs declaration for goods subject to sanitary and phytosanitary (SPS) checks under the Northern Ireland Protocol.
Newsletter 73 published by HM Revenue and Customs (HMRC) in October 2015 containing updates and guidance on pension schemes.
Find out how to use sampling to calculate Air Passenger Duty using a Special Accounting Scheme.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment Online service.
2.1 The purpose of this instrument is to amend European Union (EU) regulations which are being brought into force in the United Kingdom (UK) by the European Union (Withdrawal) Act 2018 (EUWA). The instrument will ensure that…
Newsletter 136, published by HMRC in January 2022 to update stakeholders on the latest news for pension schemes.
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