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How HMRC deals with VAT repayment returns and what happens when there’s a delay in a repayment.
Check what customs charges apply when using an express operator (previously called a fast parcel operator) to make import and export customs declarations.
Find out how to make tax and duty-free supplies to NATO visiting forces, NATO International Military Headquarters and US military cemeteries in the UK.
A guide to the law relating to Child Benefit and Guardian's Allowance. It is presented in 12 main sections, which generally reflect the order of the relevant acts and regulations.
Guidance for Child Trust Fund (CTF) providers on how to operate a Child Trust Fund scheme.
This notice is about Tobacco Products Duty and the fiscal marking requirements for tobacco products.
How to complete an SDLT4 form to tell HMRC about Stamp Duty Land Tax transactions involving companies, non-residential or mixed-use land or buildings, and leases of more than one property.
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.
Tariff quotas let you import a certain amount of specific goods at a lower rate of duty. Most tariff quotas operate on a first come first serve basis.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
How Standard Shipping Notes, Dangerous Goods Notes and Export Cargo Shipping Instructions work, and where you can get them from.
This guidance covers all the VAT exemptions which are available for supplies of healthcare by health professionals and health institutions under Group 7, Schedule 9 to the VAT Act 1994
Tax treaties and related documents between the UK and Bulgaria.
Tax treaties and related documents between the UK and Taiwan.
Information for developing and testing of software for HMRC forms, returns and messages.
Find out what amount of tax relief your employee is entitled to for business journeys.
Find out whether you'll need to start reporting to HMRC under the Cryptoasset Reporting Framework (CARF).
Where to find information about moving employees from one payroll to another.
Information about penalties and interest.
Find out about exercising due diligence when making customs declarations.
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