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See examples of tax errors individual landlords letting out residential property in the UK or abroad make.
Annexes to be used alongside HMRC guidance on the Non-Statutory Clearance Service.
Find out about the penalties that can be applied if you do not follow the UK tobacco track and trace rules.
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.
Tax treaties and related documents between the UK and Brazil.
Find out about changes to the rules and extra checks you’ll need to make to see if you can still claim.
Find out whether you're established in the UK for customs purposes.
Find online and face to face training courses to help you understand customs processes and how to add to or amend the list if you're a training provider.
This customs technical handbook applies to temporary imports into Great Britain and Northern Ireland.
Find out how to understand and use the information on your monthly statements.
Find out if relief is available for goods using Temporary Admission and if your goods require you to be established inside or outside the UK.
Find out if you need to apply for an approval check, how to apply and how HMRC will carry out the checks as part of the business registration process.
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.
How to pay annual tax on enveloped dwellings (ATED) and related Capital Gains Tax, and how long it takes for your payment to reach HMRC.
How to complete supplementary pages CT600E and what information you need to include.
Annual Tax on Enveloped Dwellings (ATED) is an annual tax charged in respect of ‘chargeable periods’ running from 1 April to 31 March.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
Use postal form CIS305 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
Find out who can use the VAT Annual Accounting Scheme, how to use it and how to apply to join the scheme.
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