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 what an HMRC officer will do when they visit your business and what records they’ll ask to see.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
How to declare goods that are short shipped on import at temporary storage locations.
Information about the Entry in the Declarant's Records (EIDR).
Information on rules and processes.
Details when you can use authorisation by oral declaration.
Carry out checks on your overseas customers and find out what records you’ll need to keep if you’re approved for the Fulfilment House Due Diligence Scheme (FHDDS).
Find out how Capital Gains Tax is chargeable on capital payments and how to complete the capital gains summary of your tax return.
Check if you can apply for authorised use to reduce your payments when you import goods for a specific use. This can include repairs, maintenance or processing.
Find out what amount of tax relief your employee is entitled to for business journeys.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Find out how to check your New Computerised Transit System (NCTS) guarantee balance.
Information about second hand goods.
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
If you're moving goods outside the UK, you'll need to make an exit summary declaration if you've not fulfilled safety and security requirements with a full customs export declaration.
Find out about partial exemption special methods and how to calculate VAT recovery methods if you're a NHS body.
Information on using inward processing.
Find the Investment Zone tax sites within the North East of Scotland Investment Zone.
Check the availability and any issues affecting the Advance Valuation Ruling service.
This notice explains how to register for Pillar 2 top-up taxes in the UK, what you'll need to provide, and how to notify HMRC of any reporting related changes.
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).