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Check if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
Find out which motor vehicles you can and cannot claim a payment for using the scheme.
Information on Authorised Economic Operator (AEO)
Check the availability of the New Computerised Transit System (NCTS) online service.
You can claim relief on Customs Duty and VAT if you're importing scientific materials and apparatus for education or research to the UK.
If you're a non-UK resident temporarily importing a vessel, check if you can get relief using Temporary Admission (TA) and the rules that apply while your yacht is under the TA procedure in the UK.
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
Guidance on identifying the appropriate parts of the EC Sixth Directive, now the Principal VAT Directive and UK VAT Law.
Tax treaties and related documents between the UK and Bulgaria.
This COP26 leaflet gives detailed information on tax credit overpayments.
Find out how UK resident trusts are treated for Capital Gains Tax and what to include in your tax return.
This notice explains the rules for Making Tax Digital for VAT and about the digital information you must keep if they apply to you.
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.
Guidance and information about applications and reports. Links to lists of reporting and distributing funds.
Find out about the goods that are restricted and controlled when importing or exporting merchandise in your baggage.
Check if you should pay National Insurance in the UK or social security contributions in the EU, Gibraltar Iceland, Liechtenstein, Norway, or Switzerland.
Find out how to raise money for research, development or innovation using the Enterprise Investment Scheme or a Venture Capital Trust.
How to work out the customs value of imported goods that are free of charge, used, rented or leased if you're an importer or clearing agent.
Find step-by-step help on what to do when an employee leaves, if you currently use Basic PAYE Tools to operate payroll.
Find the schema and supporting documents for software developers who use Automatic Exchange of Information (AEOI).
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