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This guidance gives information for UK Transit procedures, covering transit in the UK and simplified procedures.
Explains the NATO 302 process and is for use only by NATO military.
How to work out National Insurance contributions if your employee has more than 1 job.
Use this calculator to help you work out an estimated market value of guaranteed annuity payments when valuing assets of the deceased’s estate.
Use this list to find a Child Trust Fund account provider authorised by HMRC.
Use the P11D Working Sheets (2024 to 2025) to help develop payroll software if you're a PAYE software developer.
How to tax a beneficial loan arrangement for a director or employee.
Find out what you need to do to get a guarantee waiver for a duty deferment account in Great Britain (England, Scotland and Wales).
Find out about the VAT Import One Stop Shop (IOSS) Scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Get help to classify ceramic articles for import and export.
Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
This customs technical handbook applies to temporary imports into Great Britain and Northern Ireland.
Guidance on determining the liability of supplies of food allowed by Group 1, Schedule 8, VATA 1994
This factsheet tells you when HMRC can suspend a penalty for careless inaccuracies in returns or documents and what to do if we suspend a penalty.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Find out how to send a report if you’re a qualifying multinational enterprise (MNE) group.
Deciding which services to offer and what that might mean for your business and colleagues.
Information on mileage allowance payments for vehicles owned by employees, and passenger payments.
Submit an Event Report to HMRC to declare that a scheme has ceased to exist.
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