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How to use the simplified declaration procedure when importing goods into the UK.
How to declare imported goods to customs, by entering them in your own records.
Find the notes for all Declaration Category Data Set tables covered by Appendix 21-25 of the CDS Declaration and Customs Clearance Request Instructions.
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for roll on roll off ports (Appendix 16R).
Check the availability and any issues affecting the VAT payment plan service.
Get help to classify ceramic articles for import and export.
Guidance manual explaining the structure and details of Digital Services Tax.
Guidance relating to the taxation of activities by a film production company
Find out about Capital Gains Tax treatment for Disposal Relief and Deferral Relief for the Enterprise Investment Scheme (EIS).
Find the measurement unit codes for Data Elements 2/3 and 4/4 when making a declaration to the Customs Declaration Service (Appendix 20).
If you’re a member or a legal personal representative of a member of a public pension scheme and not a judicial or local government scheme member, check how the public service pensions remedy (known as McCloud) could affect…
How to pay unpaid tax if you have income or gains from cryptoassets, and how long it takes for your payment to reach HMRC.
Read about HMRC's data protection policy and procedures.
Check what customs charges apply when using an express operator (previously called a fast parcel operator) to make import and export customs declarations.
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.
The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
Additional steps you or someone acting on your behalf may need to take to tell HMRC that your goods have arrived in the UK at a location using the Goods Vehicle Movement Service.
Find out about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK.
Find out what you need to do if you move licensed goods into or out of Northern Ireland, including by import, export or transit.
Check the availability and any issues affecting the trusts and estates registration service.
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