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Tax treaties and related documents between the UK and Andorra.
This factsheet is about disputes during compliance checks.
Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities.
A quick guide to spotting the signs of tax avoidance schemes, part of HMRC's 'Don't get caught out' campaign.
These Data Element Completion instructions relate to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for import purposes only.
Guidance on the the prohibitions and restrictions on certain imports for UK Trade Tariff purposes.
Use a general guarantee account to cover any import duty due on goods when they enter the UK.
Apply to HMRC to become a registered exporter on the Registered Exporter (REX) system.
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
This guide tells you about Lottery Duty, who needs to register and what you need to do.
How to manage a temporary storage facility, how to handle goods, what records to keep, how to increase the size of, or move goods between facilities.
Find out how to complete and send a relief at source annual information return if you are a pension scheme administrator.
Most registered pension schemes have one or more trustees who act separately from the employer or anyone else who set up the scheme.
Check what UIDs you need for your tobacco products and the specifications they need to meet.
Check customs rules for private individuals who leave the UK in their pleasure craft and travel to other countries.
Use this service to submit your Import One Stop Shop (IOSS) VAT Return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Tax and duties HM Revenue and Customs (HMRC) can ask for a security on, how long they can keep it and what to do if you disagree.
Information about direct collection and direct payment schemes, used to collect tax or National Insurance contributions (NICs), or both.
Guidance on admin law covering incorrect advice to customers, collection and management, extra statutory concessions and statements of practice.
This manual is a guide to the bank levy (Schedule 19 Finance Act 2011 and SI2011/1785).
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