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Apply for verification before you start production of any spirit drinks protected under a UK geographical indication scheme.
Find out how to make sure that data entered into the Customs Declaration Service (CDS) is matched correctly with the Border Trade Matching Service (BTMS), formerly Automatic Licence Verification System (ALVS).
Find out about the Accrued Income Scheme and how to work out your accrued income profits or losses.
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.
Get help if you’re a tax agent or adviser who has clients with property rental income to declare on Self Assessment tax returns.
Find out how to claim Returned Goods Relief if you’re re-importing goods into the EU.
Additional steps you or someone acting on your behalf may need to take to tell HMRC that your goods have arrived in the UK at a location using the Goods Vehicle Movement Service.
Who needs to register to report as a digital platform operator, and what you must do before you register.
How to declare goods that are short shipped on import at temporary storage locations.
How to use Method 6 to work out the customs value of your imported goods if you’re an importer or clearing agent.
The Tax-Free Childcare Technical Manual is a guide to the law relating to Tax-Free Childcare
A definition of tonnage tax, which types of ship qualify, how the tax is worked out and the rules it follows.
This factsheet tells you when HMRC can suspend a penalty for careless inaccuracies in returns or documents and what to do if we suspend a penalty.
Check the availability and any issues affecting the Do a tax check when applying for a licence service.
Tax treaties and related documents between the UK and Gibraltar.
This newsletter published by HMRC in June 2025 is to update stakeholders on the latest news about the public service pensions remedy.
Find out about the conditions you must meet to qualify for the disability element of Working Tax Credit and Child Tax Credit.
Find out about ongoing and closed tax policy consultations.
Get help to classify articles of leather and other items in chapter 42 of the tariff for import and export.
Find out how to contact HMRC if you're a large business.
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