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ATA Carnet lets you temporarily export commercial samples, trade fair or exhibition goods and professional equipment to countries that are part of the ATA Carnet system.
Tax treaties and related documents between the UK and Ireland.
Temporary duty suspensions and autonomous tariff quotas (ATQs) for importing goods into the UK.
Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.
Find a customs agent or express operator to help you with import and export declarations.
Find out how to prepare, compile and submit a pension scheme return, as a pension scheme administrator or practitioner.
Find out what to do if you experience a problem whilst submitting a declaration using the Customs Declaration Service.
All aspects of company taxation.
The operational guidance chapters are under review as the relevant content is also published in the technical guidance chapters of this Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidan…
Learn more about getting started as an employer or running a small business including registration, payroll, tax returns, tax bills and payments.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Tell HMRC about voluntary underpayments arising on import of goods.
Find the interest rates that apply on late or early payments across all tax regimes.
How to pay into or top up your cash account if you're making a frontier declaration.
Find out how tax works on pensions, savings and additional income, before and after you retire.
Find out how to apply for an exemption from Making Tax Digital for Income Tax.
Find out the actual and average official rates of interest on beneficial loan arrangements.
Find out what transactions to include in the amount you use to work out Stamp Duty Land Tax (SDLT).
Use the online service to report non-customs state aid payments you’ve received to HMRC and view your state aid allowance if you’ve claimed Customs Duty waivers.
Find out how to check your member's protected allowance or enhanced protection, if you're a pension scheme administrator or practitioner.
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