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How to use a risk-based approach to carry out compulsory risk assessments of your business.
This appendix contains the specific completion rules instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for exports.
Tax treaties and related documents between the UK and Canada.
This guide provides detailed completion instructions for data elements when making a written export declaration to the Customs Declaration Service (CDS).
How charities and CASCs can make written, verbal and online declarations and what information to include.
Find out what you need to do when your circumstances change, such as adding and ceasing your income sources, changing software or tax agent, adjusting payments on account, and amending a submitted tax return.
Find out what you need to do when making a full declaration to send goods from the UK.
Find out how to report information to HMRC using the Automatic Exchange of Information (AEOI) if you are a financial institution.
If you’re an agent, find out how to get an agent code for the Corporation Tax or Self Assessment online services for agents.
Use the online service to submit Alcohol Duty returns for alcoholic products, including beer, cider, spirits, wine, and other fermented products.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
This factsheet tells you about penalties for inaccuracies in a return or other document.
November 2025 newsletter to update stakeholders on the latest news for tax-free savings.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
Find out about more information for the use of pooled cars or vans.
Guidance on how a Senior Accounting Officer for all companies must deliver correct and complete tax returns
Check if you need to declare income from renting out land or property, for short or long periods of time, including those advertised online.
Find out when and how late submission penalties and late payment interest are charged and actions to take if you disagree.
Find help, including from HMRC, if you need it.
You may be able to claim a waiver for goods brought into Northern Ireland so that you do not have to pay duty on those goods.
Don’t include personal or financial information like your National Insurance number or credit card details.
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