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Information on rules and processes.
When electronic transfers are exempt from Stamp Duty Reserve Tax (SDRT) and when and how you can get SDRT relief.
Check if you can operate a facility and meet the conditions to store imported goods temporarily and find out how to apply.
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
Find out how to complete a goods movement reference to move goods from Great Britain to Northern Ireland through entry in declarant's records.
This factsheet contains information about the increased penalty percentage HMRC may charge when your return is more than 12 months late.
Find the UK’s most favoured nation tariff rates as referenced in The Customs Tariff (Establishment) (EU Exit) Regulations 2020.
Check the availability and any issues affecting the Childcare service.
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.
Manage information about goods you commonly move from Great Britain to Northern Ireland to help you use the simplified processes for Internal Market Movements.
Check how the advice and information we give applies to you, what you can expect from us and what to do if you think you have incorrect information.
This manual is for all HMRC staff dealing with Non-Statutory Clearances and set out how to deal with any NSC request.
This Appendix contains the specific completion rules instructions for each 3-digit Import Additional Procedure Code that can be used in Data Element (DE) 1/11 for Customs Clearance Requests (CCR) C21i.
Newsletter 173, published by HMRC in September 2025 to update stakeholders on the latest news for pension schemes.
Find out about changes to the Business Investment Relief rules from 6 April 2017.
How to complete form P11D if you’re an employer and need to report end-of-year expenses and benefits for employees and directors.
Information on using inward processing.
Check what customs charges apply when using an express operator (previously called a fast parcel operator) to make import and export customs declarations.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
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