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Find out how the ATA Carnet works, what to do at customs, and what happens if your goods are lost, destroyed or stolen.
Check if your company qualifies for Theatre Tax Relief for Corporation Tax and what you can claim.
Find out how to use the Online Agent Authorisation to get client authorisation for HMRC online services for agents.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for an external temporary storage facility (ETSF) (Appendix 16F).
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for maritime ports and wharves (Appendix 16C).
Read the Non-resident Landlords Scheme (NRLS) guidance notes for information about operating the NRLS if you’re a letting agent or tenant.
Check if you can apply for a repayment or remission of EU import duty paid on goods brought into Northern Ireland, through the Duty Reimbursement Scheme.
Find out if you can declare personal goods orally or by conduct.
This manual gives you information and guidance so that you can work out whether input tax can be claimed.
Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK.
Find out how to apply VAT if you're in the taxi and private hire car trade.
Create an account with the UK ID issuer for business or product IDs if you're involved in the supply of tobacco products in the UK.
Get help to classify electrical equipment such as communication equipment, cameras, and their parts and accessories.
The Employment Status Manual is intended to provide guidance on issues relating to the employment status of individuals.
Tax treaties and related documents between the UK and South Africa.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
Find out about methods fraudsters use to try and get your personal information by viewing examples of scams identified by HMRC.
VAT registered businesses can use this list to determine if VAT can be reclaimed as input tax on particular makes and models of car derived vans and combi vans.
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