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
Check what you need to do before you travel to the UK and what to do after you arrive.
How to work out and claim Corporation Tax relief on trading losses.
Find out if you’re an estate agency business who needs to register with HMRC under the money laundering regulations.
Find a contact list of Border Force customs offices and their opening times.
If you've been sent a letter from HMRC, apply for a refund of National Insurance contributions paid in error by your employer.
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.
Use this service to tell HMRC about exports that were not notified through the Customs Declaration Service (CDS), when they arrived or left the UK port.
This manual covers Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). MTT is the UK's implementation of the Income Inclusion Rule and Undertaxed Profits Rule. These are widely known as the GloBE rules, as set …
How to pay into or top up your cash account if you're making a frontier declaration.
Apply for Temporary Admission to import goods to the UK, or move goods from Great Britain to Northern Ireland, and use them temporarily before re-exporting them.
Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.
Find out which property transactions are exempt from Stamp Duty Land Tax (SDLT).
Use the online service or VAT431NB form to reclaim VAT, if you're a DIY housebuilder building a new home or charity building.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out how to send parcels from Great Britain to Northern Ireland.
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.
Find out how to register for the Automatic Exchange of Information (AEOI) service if you're a financial institution.
Find information on completing the employment section of your Self Assessment tax return.
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
Do not 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).