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Check if you can and how to apply for a repayment if you’re a non-residential purchaser of property in England and Northern Ireland.
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Get help to classify textiles and which headings and codes to use.
Find out about the registered dealers in controlled oil (RDCO) scheme.
Information about Incoterms.
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return.
Find out about exemptions or reliefs that apply to Climate Change Levy if you're a supplier or producer.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
This handbook explains the 6 methods for establishing the value on which Customs Duty and import VAT is calculated and when they should be used. The same value is also used for trade statistics. The handbook explains HMRC’s …
Tables and instructions to work out the ‘basis amount’ for calculating the maximum income from capped drawdown pension funds.
What you need to do when making a full declaration to bring or receive goods into the UK.
Apply for approval from HMRC to produce alcoholic products such as beer, cider, spirits, wine, and other fermented products in the UK.
Guidance on the tax rules affecting investment funds and fund managers.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
How to complain about serious misconduct by HMRC staff and how your complaint will be dealt with.
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper or registered consignor in the UK.
Find information on completing the charitable giving section of your Self Assessment tax return.
The Employment Status Manual is intended to provide guidance on issues relating to the employment status of individuals.
Before you sail to or from the UK, submit your voyage plan with details of your vessel, people and goods on board. Find out how to change or cancel your report.
Don’t include personal or financial information like your National Insurance number or credit card details.
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