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Find out what information you must send with a transfer of funds if you’re a payment service provider.
Find out about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK.
Follow these steps when preparing to make an exports declaration on the Customs Declaration Service.
The purpose of this guidance is to help you to determine: whether two (or more) apparently separate businesses are, in reality, a single entity and whether they have been separated artificially
Get help to classify herbal medicines, vitamins, food preparations, supplements and tonics for import and export.
This guide covers alcoholic products definitions and classification including how to calculate the duty. These alcoholic products definitions inform their classification.
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
How to contact HMRC, including the dedicated agent helplines available, the online services helpdesk, HMRC's digital assistant, 'Where's my reply?' tool and how to update your contact details.
If your employer pays for your medical insurance you can check what information HMRC holds, or tell us if it starts, stops or changes.
Tax treaties and related documents between the UK and the Isle of Man.
Find out what information you'll need for your application and apply for Authorised Economic Operator status.
Find out if you need to account for the reverse charge if you receive building and construction services and how to do this.
Additional steps you or someone acting on your behalf may need to take to tell HMRC that your goods have arrived in the UK at a location using the Goods Vehicle Movement Service.
Explains the NATO 302 process and is for use only by NATO military.
Find out about the tax avoidance arrangements used by some umbrella companies.
Information on Authorised Economic Operator (AEO)
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 how Overseas Workday Relief (OWR) works and if your foreign earnings are exempt from UK tax before 6 April 2025.
Self Assessment, PAYE and Income Tax subject headings for agents' letters to HM Revenue and Customs on behalf of clients.
Don’t include personal or financial information like your National Insurance number or credit card details.
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