We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How to help prevent money laundering and terrorist financing if you’re a money service or bill payment related business.
This Appendix contains the specific completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Exports.
How to move, store and trade duty-suspended and duty-paid excise goods.
Use postal form CIS305 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
Get guidance from HMRC if you're a tax agent or an adviser.
Find codes which identify the type of customs authorisation held (Appendix 6).
Tax treaties and related documents between the UK and Brazil.
Find out about Capital Gains Tax treatment for Disposal Relief and Deferral Relief for the Enterprise Investment Scheme (EIS).
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 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’re an art market participant and need to register with HMRC under the money laundering regulations.
How to make an early payment to increase your available balance if you're close to exceeding your monthly duty deferment limit.
How to claim relief on a Self Assessment tax return if you donate to charity through Gift Aid, Payroll Giving or gifts of shares, securities, land or buildings.
Find out who can use the VAT Annual Accounting Scheme, how to use it and how to apply to join the scheme.
Find out how to work out your Research and Development (R&D) tax relief for your Corporation Tax Company Tax Return.
Find out which locations you need to submit an ‘arrived’ export declaration at before moving goods and where to take the goods if they need to be checked.
Use this guide as a supplement when using the CDS Declaration Instructions to import and export goods to and from Great Britain (England, Scotland and Wales) after the end of the transition period.
How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.
Use these maps to find Investment Zones in the UK, their outer boundaries and the tax sites within them.
How to tax a beneficial loan arrangement for a director or employee.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).