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How to complete and submit an Other Interest (OI) return using the HMRC spreadsheet or electronic flat text file.
How HMRC issue claims to insolvency practitioners, and how VAT penalties and interest apply.
How to declare goods that are short shipped on import at temporary storage locations.
Information on repair in relation to inward processing.
Explains common union transit and the process of a movement using the Common Transit Convention (CTC).
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
Guidance on bad debt relief which allows a business to claim back VAT on unpaid customer payments.
This Appendix contains the index list of Procedure Codes for Data Element 1/10 for CDS Inventory Imports Customs Clearance Requests (CCRs).
Check the availability and any issues affecting the Check a UK VAT number online service.
CT600 V3 (2026), CT600 V3 (2025) and V2 (2009) RIM artefacts for Corporation Tax software developers.
Check the Temporary Admission document for goods that can benefit from Customs Duty reliefs.
Find information about tax and National Insurance contributions for MPs and ministers.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Find out the rules on paying tax on foreign income and about residency, domicile and the remittance basis in the HMRC6.
Check the regulations on aircraft parts imported with a certificate of airworthiness.
The guidance applies to imports to Great Britain (England, Scotland and Wales). Imports to Northern Ireland are subject to the Union Customs Code. In Northern Ireland, authorised use is referred to as end-use.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Find the postal addresses, email addresses, telephone and fax numbers for the Collective Investment Schemes Centre (CISC).
General information on the handbook.
Introduction to the handbook.
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