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Guidance on Assessments and error correction, including help with their issue, amendment and withdrawal. Note: Please see the guidance in CH160000 for the most up-to-date guidance on reasonable excuse.
Guidance on Inheritance Tax exemptions and reliefs policy, and Capital Gains Tax reliefs policy for national heritage property.
Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.
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.
Find out how to get a legally binding decision on the commodity code to use when importing into or exporting from Northern Ireland or the EU.
This information sheet tells you how to apply the correct liability to domestic service charges from 1 November 2018.
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.
Find out about Machine Games Duty, how the duty is charged and who has to pay.
How to pay annual tax on enveloped dwellings (ATED) and related Capital Gains Tax, and how long it takes for your payment to reach HMRC.
Find out about loans that count as qualifying loans.
The latest changes to the bonus rates for Save As You Earn (SAYE) share option schemes.
Information and resources to help businesses use the Windsor Framework changes for parcels and freight.
Find out about tax reliefs on qualifying loans and alternative finance arrangements.
Check the documents that detail product specific tariff-rate quotas, including the individual product volumes and rates, and also list of eligible goods and their authorised uses.
Information for developing and testing of software for HMRC forms, returns and messages.
How to use the simplified declaration procedure when importing goods into the UK.
How to register for the One Stop Shop (OSS) Union scheme to report and pay VAT due on distance sales of goods from Northern Ireland to consumers in the EU.
Guidelines on requirements and responsibilities for exit summary declarations.
Find out details of the procedure codes and additional procedure codes that are excluded from use with Simplified Declaration Procedure (SDP) with regular use and Entry in Declarants Records (EIDR).
Check the availability and any issues affecting the Import Control System 2 (ICS2) service.
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