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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.
Find out when investments can be withdrawn and how to close or void a Junior ISA.
How to make adjustments after you have sent your final quarterly update.
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.
Use the P11D Working Sheets (2024 to 2025) to help develop payroll software if you're a PAYE software developer.
Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK.
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
How to make an early payment to increase your available balance if you're close to exceeding your monthly duty deferment limit.
Find out about repayment and remission of customs duties by HMRC and how to apply.
An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.
Find the documents for details of the conditions in which a 'good' may be eligible for a relief from the standard tariff rate.
Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.
Check which Authorised Economic Operator status you could apply for and their benefits if your business has role in the international supply chain.
Supplier declarations are where your UK supplier provides you with information needed to prove the origin of your goods for preferential rates of duty between the UK and other countries.
The new Construction Industry Scheme (CIS) post April 2007, showing how payments are taxed from 6 April 2007
Find the Safety and Security (S&S) GB location code to use in your entry summary declaration when importing goods into Great Britain.
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.
Use the online service or VAT431C form to reclaim VAT, if you're a DIY housebuilder converting an existing building into a dwelling.
Find out if you or the people who work for you should be employed or self-employed for tax purposes while working in the hair and beauty industry.
Find out about exemptions or reliefs that apply to Climate Change Levy if you're a supplier or producer.
Don’t include personal or financial information like your National Insurance number or credit card details.
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