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Tertiary legislation about VAT Refunds in the UK and the EU.
Tertiary legislation about Retail Schemes, including Point of Sale, the Apportionment Scheme and the Direct Calculation Scheme.
Tertiary legislation about ships, trains, aircraft, freight, including form VAT411 and motoring expenses.
Information you'll need when you register for the levy or nominate premises as a registered warehouse.
This manual has been temporarily withdrawn to enable a major update.
Guidance on the production, storage, and delivery of Biofuels and Fuel Substitutes.
Guidance for HMRC staff to understand cider, to enable them to deal with enquiries and carry out effective assurance visits.
This guidance covers the principles of the civil penalty regime provided for by Section 9 and 11 of the Finance Act 1994
Guidance on the taxation and compliance requirements for gas used as road fuel.
This page has been archived.
Guidance and information on Labour Provider
This guidance deals with the approval and control of distilleries producing spirits
Guidance on the Technical Teams Operational Guidance Manual
Guidance on deciding the VAT liability of supplies made by undertakers and funeral directors.
Guidance on determining the liability of supplies of protective boots, helmets, motorcycle and pedal cycle helmets, child car seats.
Guidance on how to claim a refund of VAT paid on goods purchased in Northern Ireland, provided all conditions of the scheme are met.
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.
Find the UK’s preferential tariffs and Rules of Origin for the agreements contained with the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.
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