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Tax treaties and related documents between the UK and Poland.
Information for heavy goods vehicle hauliers or drivers who attend an inland border facility, where customs and document checks can take place away from ports.
Find out about the penalties that can be applied if you do not follow the UK tobacco track and trace rules.
How to help prevent money laundering and terrorist financing if you provide audit, accountancy, tax advisory or accountancy related services.
Find how to claim top-up payments on small donations up to £30 if you’re a charity or community amateur sports club (CASC).
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
Tax treaties and related documents between the UK and Hong Kong.
How pension contributions are treated for members who have been rolled back from the Chapter 1 new scheme to the legacy scheme, and member’s choice of benefits in Chapter 1 and 2 schemes following the public service pensions…
What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.
How to access and use the New Computerised Transit System (NCTS) to submit electronic transit declarations when moving goods.
How to declare your goods so that the correct duty is applied, including where this is zero duty.
Guidance on Stamp Taxes on Shares and other Securities - Stamp Duty and Stamp Duty Reserve Tax (SDRT)
This manual has recently been restructured. A destination table showing the previous and new references is at PM100100 below.
Find out how to send parcels from Great Britain to private individuals in Northern Ireland.
Find out how to claim Business Asset Roll-over Relief.
Find out how to complete and submit a return using the HMRC spreadsheet or electronic flat text file (EFTF).
How HM Revenue & Customs carries out tax enquiry work
Notices made which have the force of law under the Taxation (Cross-border Trade) Act 2018.
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