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Check when you need to use this system to make an entry summary declaration for goods moving into Northern Ireland from Great Britain, or into Northern Ireland from countries outside the EU.
Report inheritance tax for excepted estates if a person has died on or before 31 December 2021.
Check the availability and any issues affecting the VAT online service.
How to register for the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
The National Minimum Wage Manual (NMWM) provides technical guidance regarding the entitlement and enforcement of the national minimum wage. Where appropriate, the guidance identifies the relevant legislation, mainly the Nati…
Check when you’re eligible for repayment interest if HMRC are late in settling a repayment claim from a VAT Return or VAT you've overpaid.
How to make adjustments after you have sent your final quarterly update.
How to access your new Making Tax Digital for Income Tax service and dedicated support.
How HM Revenue & Customs carries out tax enquiry work
Learn about about importing and exporting goods.
How to add your client authorisations to your agent services account for Making Tax Digital for Income Tax and check which authorisations have already been added.
When you export goods outside the UK for processing or repair and then re-import them, you can use outward processing to reduce your duty payments.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Find out what you should look for if you want a tax agent to interact with HMRC on your behalf.
Check if you must register for the Alcohol Wholesaler Registration Scheme (AWRS) to sell alcoholic products to another business.
This manual gives you information and guidance so that you can work out whether input tax can be claimed.
How to complain about serious misconduct by HMRC staff and how your complaint will be dealt with.
Check a list of software developers who can provide Customs Declaration Service software.
Find recognised suppliers and software to file charity repayment claims online.
Tax treaties and related documents between the UK and South Africa.
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