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How to complete and submit an Other Interest (OI) return using the HMRC spreadsheet or electronic flat text file.
How to declare goods that are short shipped on import at temporary storage locations.
Find out about the customs simplified procedure aggregation rules for the Customs Declaration Service (CDS).
Carrying out a client segmentation exercise will help you gather the information you need to plan effectively.
Guidelines on requirements and responsibilities for exit summary declarations.
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 guidance explains how VAT applies to the Isle of Man (IOM) and how this affects the control of UK businesses with establishments in the IOM and IOM businesses with establishments in the UK
Information on who is and who is not required to register for an EORI number.
This Appendix contains the index list of Procedure Codes for Data Element 1/10 for CDS Inventory Imports Customs Clearance Requests (CCRs).
CT600 V3 (2026), CT600 V3 (2025) and V2 (2009) RIM artefacts for Corporation Tax software developers.
Tax treaties and related documents between the UK and Bermuda.
Guidance on Inheritance Tax exemptions and reliefs policy, and Capital Gains Tax reliefs policy for national heritage property.
Find out about HMRC's criminal investigation policy powers and safeguards.
This template is for charity shops to use to advise donors of the proceeds of sale under the standard method.
Check the Temporary Admission document for goods that can benefit from Customs Duty reliefs.
Use this template to send information about fees and commissions entertainment agent if you receive a statutory notice from HMRC.
Find information about tax and National Insurance contributions for MPs and ministers.
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