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Guidance on the place of supply of goods and its impact on the scope of VAT
Find out about the treatment of Capital Gains Tax for land valuation, disposals and land leases including freehold and selling short leases.
Approved final version of form P46 (Pen) for PAYE software developers.
Find out which type of account you need to apply for so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Find out how to send parcels from Great Britain to private individuals in Northern Ireland.
Tax treaties and related documents between the UK and Belgium.
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for Goods Vehicle Movement Service (GVMS) ports (Appendix 16S).
Find the supervising office (SPOFF) codes for Data Element 5/27 when making a declaration to the Customs Declaration Service (Appendix 17).
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible. Our debt management and banking processes inc…
Find out about the product-specific rules, to determine the origin of imports outside of a preferential agreement.
Find out how to declare goods you’re taking out of Great Britain to sell or use for your business that are under the total value of £2,500 and meet certain other conditions.
Find out how to send an Employer Payment Summary if you're an employer using Basic PAYE Tools or if your commercial payroll software does not have this option.
Find out about paying tax on the remittance basis if you're a UK resident who has foreign income and gains but do not live in the UK.
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
How to declare your goods so that the correct duty is applied, including where this is zero duty.
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
This guidance will provide you with the necessary background to determine whether a supply is treated for VAT purposes as a supply of financial services, and whether that supply then falls to be exempt or taxable.
Find information for Lifetime ISA managers making withdrawals for a first time residential purchase.
Find out about Capital Gains Tax treatment for Disposal Relief and Deferral Relief for the Enterprise Investment Scheme (EIS).
Find information about your tax return if you have more than one business.
Don’t include personal or financial information like your National Insurance number or credit card details.
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