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How to use Method 5 to work out the customs value of your imported goods if you’re an importer or clearing agent.
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
Internal HMRC guidance manual detailing procedural guidance on VAT relief for disabled people
Find the percentage of air transport costs to be included in the customs value for Import Duty.
This factsheet gives information about checks by Campaigns and Projects.
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 Nigeria.
Find package type codes for Data Element 6/9 (Appendix 18).
Newsletter 173, published by HMRC in September 2025 to update stakeholders on the latest news for pension schemes.
This notice explains all of HMRC's Extra Statutory Concessions in force at the time of publication.
Find out how to apply to be a UK Real Estate Investment Trust if you're a company or group of companies who invests in properties.
How to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
Information about method 6, fallback method.
Use form C179B to declare your vehicle to Customs and claim any relief from duty and VAT that may apply to private motor vehicles previously exported from the UK.
Draft legislation for illustrative purposes.
Find out more information on how to get tax-free employer supported childcare.
Find out about relief from Excise Duty for users of fuel used to generate electricity ('Electricity Relief').
Land transactions in Scotland before and after 1 April 2015 - how to get an urgent Stamp Duty Land Tax certificate.
Information on how to apply for outward processing.
Find out from HMRC how much Stamp Duty, penalties or interest you need to pay on transfers of shares.
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