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Find out how to apply for approval to get an agent services account, if your agent business is based outside the UK.
Information on Authorised Economic Operator (AEO)
How VAT default interest works, when HMRC charges it, and what to do if you think we’ve charged you too much interest.
This Guidelines for Compliance product aims to help businesses strengthen their assurance practices and identify, mitigate and reduce labour supply chain risks.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
How to pay the Soft Drinks Industry Levy, Soft Drinks Industry Levy penalty, or claim a levy credit.
Find out how to report and pay back excess tax relief claimed through relief at source as a pension scheme administrator.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
Guidance on the handling of claims made by traders to correct errors that they have made in the conduct of their VAT affairs, which may lead to a refund of VAT
How to meet your anti-money laundering obligations and recognise risks to prevent money laundering, terrorist financing and proliferation financing.
This notice gives guidance on Insurance Premium Tax (IPT), what it is, who it applies to and how to pay it.
Tax treaties and related documents between the UK and South Korea.
Find out about the service HMRC provide for tax agents and advisers to help resolve client-specific issues.
You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.
Get help to classify various types of wood for import and export.
Find out how to claim Returned Goods Relief if you’re re-importing goods into the EU.
How to get help with changes to Self Assessment for sole traders and partners whose accounting year does not end on or between 31 March to 5 April.
Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.
This manual provides guidance on how to spot and tackle various types of VAT fraud
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