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This customs technical handbook explains what customs warehousing is, which goods are eligible and the technical requirements for using the customs warehousing procedure.
This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter. An introducti…
Find the schema and supporting documents for software developers who use Automatic Exchange of Information (AEOI).
Information for people applying for, or thinking of applying for, roles at HM Revenue and Customs.
Find what you or your business may need before you hire someone to act directly or indirectly on your behalf.
This customs technical handbook provides detailed information on customs authorisations.
Learn more about paying tax and record keeping for the Construction Industry Scheme if you're a contractor or subcontractor.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
Tax treaties and related documents between the UK and Malaysia.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Tax treaties and related documents between the UK and Romania.
Use this helpsheet to find out how Capital Gains Tax rules apply for share reorganisations.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
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 which plastic packaging components are exempt or excluded from the tax, and if the packaging counts towards the 10-tonne threshold for registration.
Find out if you’re an art market participant and need to register with HMRC under the money laundering regulations.
Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
Outward processing is a procedure that allows goods to be temporarily exported from the UK for repair or processing and is used by private individuals and traders.
The latest changes to the bonus rates for Save As You Earn (SAYE) share option schemes.
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