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
Check what customs charges apply when using an express operator (previously called a fast parcel operator) to make import and export customs declarations.
How to help prevent money laundering and terrorist financing if you are a high value dealer.
Find out how to work out the taxable amount on your employment-related shares and securities.
Find the residency status of your members to give them the right tax relief using relief at source.
Find out what to do if you receive an employment related securities (ERS) penalty, how to avoid further penalties and how to appeal a penalty.
Use this service for Temporary Admission, inward processing or authorised use with an authorisation by declaration, or if proof of origin was not available at the time of import.
How to apply for authorisation to produce, stock, distribute, sell or use denatured alcohol.
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
This guidance explains the VAT liability of water supplies, sewerage services, hot water, steam and other related supplies
This guidance gives information for UK Transit procedures, covering transit in the UK and simplified procedures.
Find information about the averaging tax relief available for authors or artists.
Check the availability and any issues affecting the digital platform reporting service.
Check the availability and any issues affecting the excise movement and control system (EMCS) online service.
Check the availability and any issues affecting the Report and pay Capital Gains Tax on UK property service.
If you're moving goods outside the UK, you'll need to make an exit summary declaration if you've not fulfilled safety and security requirements with a full customs export declaration.
Use this service to ask the HMRC Mid-sized Business Customer Support Team or a temporary Customer Compliance Manager (tCCM) for help if you're a mid-sized business.
How to complete form P11D if you’re an employer and need to report end-of-year expenses and benefits for employees and directors.
What you must do to be a qualifying recognised overseas pension scheme (QROPS) and what you must report.
How to pay Plastic Packaging Tax, and how long it takes for your payment to reach HMRC.
Check the availability and any issues affecting the Corporation Tax online service.
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).