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This handbook provides technical guidance for traders and businesses on the use of the Simplified Customs Declaration Process (SCDP). The liability still rests with the users of this guidance to ensure that all legal require…
Check the list of VAT appeals that HMRC has lost, or partly lost, that could have implications for other businesses.
This manual is for all HMRC staff dealing with Non-Statutory Clearances and set out how to deal with any NSC request.
Find out how to calculate gains on foreign life insurance policies and make entries on your tax return.
The PAYE internet submissions, expenses and benefits schema and supporting documents for PAYE software developers.
Find the national additional codes to be declared in Data Element 6/17 to calculate duties and taxes (Appendix 19).
Tax treaties and related documents between the UK and Argentina.
This Appendix contains the index list of Procedure Codes for Data Element 1/10 for CDS Inventory Exports Customs Clearance Requests (CCRs).
This customs technical handbook provides detailed information on customs authorisations.
A timeline of what we expect to deliver between now and April 2027.
Information on who is and who is not required to register for an EORI number.
Find out important information about Enterprise Management Incentives (EMI) and reminders about the upcoming Employment Related Securities (ERS) filing window.
A developer’s guide to appealing a Community Infrastructure Levy with the Valuation Office Agency.
Outward processing is a procedure that allows goods to be temporarily exported from the UK for repair or processing and is used by private individuals and traders.
When electronic transfers are exempt from Stamp Duty Reserve Tax (SDRT) and when and how you can get SDRT relief.
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Use Self Assessment software to help you populate your client's Self Assessment tax return if you're a tax agent or adviser.
Guidance on the process of Alternative Dispute Resolution, which is when an impartial HMRC mediator assists in resolving a tax dispute outside of the Tribunal or Court.
This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter. An introducti…
Find out how to pay less or no duty when you move goods temporarily out of Great Britain and between Great Britain and Northern Ireland.
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