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Tax treaties and related documents between the UK and Sweden.
Find the Customs Office Codes for use with the Customs Declaration Service (Appendix 14).
Use a customs comprehensive guarantee to cover Customs Duty, excise duty and import VAT when you regularly import goods or use common and Union transit.
This information sheet tells you how to apply the correct liability to domestic service charges from 1 November 2018.
Find out how to prepare, compile and submit a pension scheme return, as a pension scheme administrator or practitioner.
Check when you need to pay VAT on a vessel you’re keeping in the UK and how to provide evidence of VAT paid.
Find out about the product-specific rules, to determine the origin of imports outside of a preferential agreement.
Get help to classify plastics for import and export.
Find out about a tax avoidance scheme used by landlords to reduce their tax liability.
Find out if you’re a trust or company service provider who needs to register for supervision with HMRC under the money laundering regulations.
The aim of the ECS handbook is to give you clear and comprehensive guidance on how to undertake your role within ECS. It will help you understand the legislation, how our policies work and how they should be applied. It will…
This guidance is written for HMRC officers who have to consider the remittance basis and domicile of individuals
See examples of tax errors individual landlords letting out residential property in the UK or abroad make.
Find out which plastic packaging components are exempt or excluded from the tax, and if the packaging counts towards the 10-tonne threshold for registration.
Find a list of codes which may be used in Data Element 5/23 to identify the location where the goods may be examined for airports (Appendix 16A).
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
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.
Find out about making an Other Interest return and the types of interest you should report.
Guidance for Valuation Officers.
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