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Rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited.
Find out if you can claim enhanced structures and buildings allowance relief on qualifying expenditure on structures and buildings in a UK Freeport or Investment Zone special tax site.
Find out if the goods you're declaring to inward or outward processing are classed as sensitive goods.
Find out about the customs simplified procedure aggregation rules for the Customs Declaration Service (CDS).
Information about method 4, deduction method.
This guidance provides information on the correct use and understanding of the EORI system in the United Kingdom.
Find out what is exempt from Aggregates Levy and if you need to report it to us.
Details of how to apply for a CCG authorisation.
Information on different waivers for procedures being used.
Find out what to do when goods which were declared for export in an EU country leave Northern Ireland, for either Great Britain or another non-EU country.
Information about Supplementary Declarations (SDs).
How and when to use the Internal Market Movement Information when moving ‘not at risk’ goods from Great Britain to Northern Ireland.
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Find out what rights and obligations you can transfer, if you can transfer or receive them and what to do after authorisation.
Find out if your social enterprise meets the conditions of the social investment tax relief (SITR) scheme for investments made on or before 5 April 2023.
How to avoid being involved in tax avoidance schemes, if you are moved between umbrella companies as an agency worker or contractor.
Guidance on the law as it applies to time of supply and to changes in VAT rate and liability.
Find out about residence and domicile issues on the Employment pages of your Self Assessment tax return.
Find out which plastic packaging components are in and out of scope of Plastic Packaging Tax.
Get help if you’re a tax agent or adviser who has clients with capital or revenue expenditure to declare on Self Assessment and Company Tax Returns.
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