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Find out what is exempt from Aggregates Levy and if you need to report it to us.
How to complete and submit an Other Interest (OI) return using the HMRC spreadsheet or electronic flat text file.
Putting your goods into temporary storage means you can delay the full customs declaration and payment of import VAT and duty for up to 90 days.
Find out about storing, holding or moving goods in duty suspension with an alcoholic products producer approval (APPA).
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
If you're a company, find out if you can claim the super-deduction or special rate first year (SR) allowance on plant or machinery costs.
The returning surveyors programme aims to support chartered surveyors back into the profession.
Find out what rights and obligations you can transfer, if you can transfer or receive them and what to do after authorisation.
Explains common union transit and the process of a movement using the Common Transit Convention (CTC).
Find out how to value company benefits for your employees.
How to use Method 4 to work out the customs value of your imported goods if you’re an importer or clearing agent.
Information for employers if you receive a reminder through PAYE Online because your payroll submission or payment is made late.
Make a request to withdraw funds from your cash account.
This guide tells you about Lottery Duty, who needs to register and what you need to do.
Find out about Managed Service Companies and Managed Service Company Providers, including how to identify them and their role in tax avoidance schemes.
Information about the Entry in the Declarant's Records (EIDR).
Details on what types of customs warehousing and how they are managed.
Guidance on the Economic Crime Levy that applies to entities supervised under the Money Laundering Regulations with UK Revenue above £10.2 million.
This guidance will help you work out if you need to tell HMRC that you use or promote a tax avoidance scheme.
Find the Investment Zone tax sites within the North East of Scotland Investment Zone.
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