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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…
Use these general provisions to help you determine the origin of your products.
How to meet your anti-money laundering obligations and recognise risks to prevent money laundering, terrorist financing and proliferation financing.
This notice sets out how a relevant person should keep their digital records for Making Tax Digital for Income Tax and what a digital record must include.
Find a list of codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for internal temporary storage facilities (Appendix 16D).
This guide covers alcoholic products definitions and classification including how to calculate the duty. These alcoholic products definitions inform their classification.
Information for developing and testing of software for HMRC forms, returns and messages.
Get help to classify edible vegetables, roots, tubers, herbs, spices, fruit, nuts and peel for import and export.
Information on Authorised Economic Operator (AEO)
Find out about Machine Games Duty, how the duty is charged and who has to pay.
Moving an individual's pension fund from one scheme to another and guarding against pension liberation.
Find out more about the rules which exempt work-related training provided for employees from tax.
Classification of territories for the purposes of offshore non-compliance penalties.
How VAT default interest works, when HMRC charges it, and what to do if you think we’ve charged you too much interest.
Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.
Find out about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK.
Topics to discuss with your client before you sign them up.
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
Register a new partner who is not an individual for Self Assessment, for example a company or trust, using form SA402.
Find out about HMRC's graduate recruitment programme, the selection process, and how to apply for the 2024 programme.
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