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
Guidance on identifying the appropriate parts of the EC Sixth Directive, now the Principal VAT Directive and UK VAT Law.
Get help to classify herbal medicines, vitamins, food preparations, supplements and tonics for import and export.
Find guidance on how to create iXBRL accounts and computations if you are a Corporation Tax software developer.
Find the final list of UK reservations and notifications made on deposit of the instrument of ratification.
Find out what roles and access you can give your staff in your HMRC online services for agents account and your agent services account.
This customs technical handbook explains what customs warehousing is, which goods are eligible and the technical requirements for using the customs warehousing procedure.
Find out which motor vehicles you can and cannot claim a payment for using the scheme.
Check when packaging is classified as a finished plastic packaging component, and what is meant by substantial modifications, to find out if you must register for the tax.
Find out about the legal background to expenses payments and benefits received by directors and employees.
This handbook provides technical guidance for traders and businesses on the use of the Simplified Customs Declaration Process (SCDP). The liability still rests with the users of this guidance to ensure that all legal require…
Reduced rates of Stamp Duty Land Tax (SDLT) will apply for residential properties purchased from 8 July 2020 until 30 June 2021 and from 1 July 2021 to 30 September 2021 inclusive.
There are special rules for tax and National Insurance if you work in the oil and gas industry.
Tax treaties and related documents between the UK and Ukraine.
Information on authorised use, including what goods are eligible and how to apply for authorised use.
Check if your company qualifies for Corporation Tax Orchestra Tax Relief and what you can claim.
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
How to pay the Economic Crime Levy, and how long it takes for your payment to reach HMRC.
When you may receive a Plastic Packaging Tax penalty, what you could be charged and how this is calculated.
Tax treaties and related documents between the UK and Malta.
Newsletter 174, published by HMRC in October 2025 to update stakeholders on the latest news for pension schemes.
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).