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Provides information on trade financing to help clarify common techniques of TBML.
Get help to classify various types of vehicles such as mobility scooters, dumpers and utility vehicles, all-terrain vehicles and e-bikes for import and export.
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.
Guidance on the place of supply of services and its impact on the scope of VAT
Check the availability and any issues affecting the Corporation Tax online service.
Find approved final versions of form P45 for PAYE software developers.
Find out the codes to be used to provide additional information in Data Element (DE) 2/2 of the customs declaration or clearance request (Appendix 4).
Use these tables to check your employee started with you in time to qualify for maternity pay.
Find out when investments can be withdrawn and how to close or void a Junior ISA.
Find out more information on relocation expenses and benefits that qualify for exemption.
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.
See the Indexation Allowance rates for 2017, to calculate the chargeable gains of companies or organisations.
What you need to do if you sell or store tobacco products in the UK.
Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).
Find out why penalty determinations are issued and what to do if you receive one.
Check if your company qualifies for Corporation Tax Audio-Visual Expenditure Credits and what you can claim.
If you're a pension scheme administrator find out how to apply to register a new pension scheme with HMRC or check the progress of submitted applications.
Submit a claim for a VAT-related payment using the second-hand motor vehicle payment scheme.
Guidance for staff working through PAYE processes for individuals and employers. HMRC is currently reviewing this guidance. If you have any comments or feedback, please email: hmrcmanualsteam@hmrc.gov.uk
If you’re importing commercial samples from countries outside the UK, you may be able to claim relief from Customs Duty and VAT.
Don’t include personal or financial information like your National Insurance number or credit card details.
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