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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.
Guidance manual explaining the structure and details of Digital Services Tax.
This manual provides guidance on the corporation tax treatment of insurance companies writing life assurance and other long-term insurance business. The guidance relates to the life tax regime introduced in Finance Act 2012 …
Check the availability and any issues affecting the Advance Valuation Ruling service.
Tax treaties and related documents between the UK and the Cayman Islands.
Tax treaties and related documents between the UK and Czech Republic.
Get help to classify articles of leather and other items in chapter 42 of the tariff for import and export.
Find out about announcements at Autumn Budget 2025, including Private Intermittent Securities and Capital Exchange System (PISCES), Enterprise Management Incentives (EMI) and the published Summary of Responses to the Share I…
Use these examples to help you complete declarations on the Customs Declarations Service for imports to Great Britain from the rest of the world.
How to use the simplified declaration procedure when importing goods into the UK.
Find out how to manage a customs warehouse, handle goods, and process, repair and move goods.
Check the availability of the New Computerised Transit System (NCTS) online service.
Use this online service to submit a return.
How payments to individuals and businesses who use the domestic and non-domestic Renewable Heat Incentive schemes are taxed.
How to use Method 2 to work out the customs value of your imported goods if you’re an importer or clearing agent.
What a PAYE Settlement Agreement (PSA) is and how to deal with it
Check the availability and any issues affecting the Check a UK VAT number online service.
Find out about HMRC's criminal investigation policy powers and safeguards.
Check the availability and any issues affecting the digital platform reporting service.
Find out about common areas of error when reporting the Apprenticeship Levy or claiming Employment Allowance.
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