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
You can claim relief on Customs Duty and VAT if you're importing scientific materials and apparatus for education or research to the UK.
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…
Find software developers that can help with entry summary declarations including safety and security declarations for imports.
Information on rules and processes.
Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.
This manual is for all HMRC staff dealing with Non-Statutory Clearances and set out how to deal with any NSC request.
This guidance explains the VAT liability of water supplies, sewerage services, hot water, steam and other related supplies
This notice gives guidance on Insurance Premium Tax (IPT), what it is, who it applies to and how to pay it.
This information sheet tells you how to apply the correct liability to domestic service charges from 1 November 2018.
Information on authorised use, including what goods are eligible and how to apply for authorised use.
Find out how Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system.
Find out what a Junior ISA is and how to manage applications.
List of controlled goods that follow the normal import declaration rules if HMRC apply continuity plans due to system issues.
Find out what an HMRC officer will do when they visit your business and what records they’ll ask to see.
How to register as a practitioner and manage a scheme on behalf of the scheme administrator.
How to register for the One Stop Shop (OSS) Union scheme to report and pay VAT due on distance sales of goods from Northern Ireland to consumers in the EU.
How Income Tax and National Insurance contributions rules work if you’re a share fisher.
How to apply for a refund if you pay too much Stamp Duty Reserve Tax (SDRT).
When an Child Trust Fund or Junior ISA can be transferred and what information you need.
Find out what rights and obligations you can transfer, if you can transfer or receive them and what to do after authorisation.
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).