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How to use Method 5 to work out the customs value of your imported goods if you’re an importer or clearing agent.
Guidance for trustees of charities, directors of corporate charities, any employees of a charity and volunteers claiming tax reliefs.
Find out why you need to prepare for 1 April 2026 if you manufacture, import or store vaping products in the UK.
Special Directions made under section 30 of the Customs and Excise Management Act 1979 which have force of law under Customs Regulations.
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Imposing safeguard measures for imports of certain steel products.
Find out about a tax avoidance scheme used by companies to reduce their tax liability.
How to pay unpaid tax if you have income or gains from cryptoassets, and how long it takes for your payment to reach HMRC.
Information for employers who pay casual employees working outdoors harvesting perishable crops, or as casual beaters for a shoot.
Find out about loans that count as qualifying loans.
When electronic transfers are exempt from Stamp Duty Reserve Tax (SDRT) and when and how you can get SDRT relief.
Details when you can use authorisation by oral declaration.
Find out about the current rules for employee business travel and subsistence.
Find out which sanitary protection products you can supply at the zero rate of VAT.
Find guidance about Income Tax and National Insurance contributions for the NHS widening access training scheme (WATS) if you are an NHS employee or employer.
Find out about the zero rate of VAT for certain electronic publications.
The Tax-Free Childcare Technical Manual is a guide to the law relating to Tax-Free Childcare
Guidance on Inheritance Tax exemptions and reliefs policy, and Capital Gains Tax reliefs policy for national heritage property.
This factsheet tells you about corresponding with HMRC electronically using email or Dropbox, including the risks involved.
Check the availability and any issues affecting the trusts and estates registration service.
Don’t include personal or financial information like your National Insurance number or credit card details.
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