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
Guidelines on requirements and responsibilities for exit summary declarations.
This customs technical handbook applies to temporary imports into Great Britain and Northern Ireland.
Information on how to register for an EORI.
The latest changes to the bonus rates for Save As You Earn (SAYE) share option schemes.
How changes and issues may affect the way you should file your Company Tax Return.
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.
How to complete supplementary pages CT600A and what information you need to include.
How to help prevent money laundering and terrorist financing if you are a high value dealer.
How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.
How to claim relief from Stamp Duty when instruments effect certain transactions between companies in the same group.
Get help to classify cigarettes, cigars, raw tobacco, smoking tobacco, tobacco for heating and nicotine substitutes for import and export.
Find out how to send post or a parcel to someone outside of the UK.
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
Check the availability and any issues affecting the Import Control System 2 (ICS2) service.
How Standard Shipping Notes, Dangerous Goods Notes and Export Cargo Shipping Instructions work, and where you can get them from.
Find out about the Capital Gains Tax treatment for civil partners and spouses in divorce and separation.
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.
Self Assessment, PAYE and Income Tax subject headings for agents' letters to HM Revenue and Customs on behalf of clients.
You're required to keep records for all traded goods you declare to HMRC for four years, for duty and tax purposes and for government statistics.
List of controlled goods that follow the normal import declaration rules if HMRC apply continuity plans due to system issues.
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).