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Outward processing is a procedure that allows goods to be temporarily exported from the UK for repair or processing and is used by private individuals and traders.
Time limits and extensions for goods under Temporary Admission.
Find out about applying for the different simplified declarations for exports and the conditions you need to meet to use them.
Find out how to value company benefits for your employees.
How to use Method 3 to work out the customs value of your imported goods if you’re an importer or clearing agent.
How to reclaim VAT you've paid in an EU country if you’re registered for VAT in the UK.
Guidance on the VAT on imported goods and import VAT reliefs.
Litigation and Settlement Strategy Manual (LSS)
A definition of tonnage tax, which types of ship qualify, how the tax is worked out and the rules it follows.
This guidance covers all the VAT exemptions which are available for supplies of healthcare by health professionals and health institutions under Group 7, Schedule 9 to the VAT Act 1994
Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.
Find the codes which may be used in Data Element 5/23 to identify the location where goods may be examined for a remote internal temporary storage facility (ITSF(R)) (Appendix 16E).
Check the availability and any issues affecting the Report and manage your allowance for Customs Duty waiver claims service.
Find recognised suppliers and software for Stamp Duty Land Tax (SDLT).
Check if your company qualifies for Corporation Tax High-end Television Tax Relief and what you can claim.
Information on Authorised Economic Operator Criteria - Maintaining the Standards.
Find out if you should pay Gaming Duty, how to register and how to pay.
Find out how you should manage Lifetime ISAs including payments, transfers and withdrawals.
If a registered pension scheme has had UK Income Tax deducted from its investment income you can ask HMRC to repay the tax.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Don’t include personal or financial information like your National Insurance number or credit card details.
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