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
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
Find out about residence and domicile issues on the Employment pages of your Self Assessment tax return.
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.
Get help to classify pharmaceutical products used to treat or prevent diseases or ailments (in humans or animals), including comparators used in clinical trials and placebos.
Check if you can make a declaration by conduct or orally if you’re claiming Returned Goods Relief or Temporary Admission for reusable packaging.
Deciding which services to offer and what that might mean for your business and colleagues.
How to get copies of Inheritance Tax forms that are not available online.
Find out what a Junior ISA is and how to manage applications.
Check if you can operate a facility and meet the conditions to store imported goods temporarily and find out how to apply.
This guidance gives information for UK Transit procedures, covering transit in the UK and simplified procedures.
Check what customs charges apply when using an express operator (previously called a fast parcel operator) to make import and export customs declarations.
Tax treaties and related documents between the UK and Finland.
Find the location codes for the UN/LOCODE to be used in Data Elements 4/1 and 5/23 when using the Customs Declaration Service (Appendix 16I).
This map shows the Freeport customs site within Celtic Freeport.
Find the UK’s most favoured nation tariff rates as referenced in The Customs Tariff (Establishment) (EU Exit) Regulations 2020.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.
Find the correct economic code to explain what you'll do with your goods under an inward processing authorisation.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
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).