We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How HM Revenue and Customs handles Child Tax Credit and Working Tax Credit cases
Use this spreadsheet to make an annual return of information to HMRC if you’re an Individual Savings Account (ISA) manager.
Tax treaties and related documents between the UK and Argentina.
Find step-by-step help to send an Earlier Year Update (EYU) if you currently use the Basic PAYE Tools (BPT) to operate payroll.
Find out how much the Tobacco Products Duty is for cigarettes, cigars and other types of tobacco and what the Minimum Excise Duty is for cigarettes.
General information on Alcohol Duty rates, when duty becomes due, how to account for and pay the duty.
Find out how to fill in a One Stop Shop (OSS) VAT Return if you’re registered for the Union scheme and make distance sales from Northern Ireland to the EU.
Find out how to make sure that data entered into the Customs Declaration Service (CDS) is matched correctly with the Border Trade Matching Service (BTMS), formerly Automatic Licence Verification System (ALVS).
Find out about partial exemption special methods and how to calculate VAT recovery methods if you're a NHS body.
Find out what you’ll need and what you must do before you sign up to Tax-Free Childcare to get a payment provider account.
Find out details of the Procedure Codes and Additional Procedure Codes (both Union and National) excluded from use with Simplified Declaration Procedure (SDP) with regular use and Entry in Declarants Records (EIDR).
How to use Method 3 to work out the customs value of your imported goods if you’re an importer or clearing agent.
The legislation on video game development provides specific rules for relief on video games in addition to rules for calculation of profits and losses of video game developments.
This Appendix contains the index list of Procedure Codes for Data Element 1/10 for CDS Inventory Imports Customs Clearance Requests (CCRs).
This appendix provides a detailed breakdown of the specific data elements needed for each declaration category.
This factsheet tells you about HMRC's examination of your electronic records as part of their compliance check.
Guidance for software developers on the IRmark.
Find out about Guidelines for Compliance and the approaches you can take to lower the risk of tax non-compliance and reduce the likelihood of checks.
Tax treaties and related documents between the UK and Russia.
Check the availability and any issues affecting the Simple Assessment payment plan service.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).