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Find out what repairs or processing you can do to your goods in a customs warehouse without authorisation, this is known as usual forms of handling.
Get help to classify cigarettes, cigars, raw tobacco, smoking tobacco, tobacco for heating and nicotine substitutes for import and export.
Find out the last dates for late item input and adjustments to the Customs Declaration Service deferment periods.
Tax treaties and related documents between the UK and Nigeria.
Tax treaties and related documents between the UK and Taiwan.
If you believe you’ve overpaid tax, use the tool to tell you if an overpayment relief claim is the correct way for you to claim it back.
Actions you can take as an umbrella company to support compliance and best practice in the temporary labour market.
Information on different waivers for procedures being used.
The modified Corporation Tax rules for companies in the UK oil and gas industry including calculating the charge and payment deadlines.
How to pay Air Passenger Duty, and how long it takes for your payment to reach HMRC.
How payments to individuals and businesses who use the domestic and non-domestic Renewable Heat Incentive schemes are taxed.
Find out which disposals of assets from historic houses are within the scope of VAT.
Information for employers if you receive a reminder through PAYE Online because your payroll submission or payment is made late.
This guidance is intended to set out the basic department wide standards for complaints handling.
Welcome to COG – process based guidance for compliance checks and assurance activity
The legal framework for Income Tax Self Assessment (SA), how to pay or claim tax, how HM Revenue & Customs checks the returns and about tax returns for partnerships
The Tax-Free Childcare Technical Manual is a guide to the law relating to Tax-Free Childcare
CT600 V3 (2026), CT600 V3 (2025) and V2 (2009) RIM artefacts for Corporation Tax software developers.
Find the Investment Zone tax sites within the Glasgow City Region Investment Zone.
The PAYE internet submissions, expenses and benefits schema and supporting documents for PAYE software developers.
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