We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Information on amending or withdrawing of customs import declaration.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
This version of the customs technical handbook provides detailed information on the Goods Vehicle Movement Service – GVMS.
Tell HMRC about changes to your APPA.
How and when to make a supplementary declaration when using simplified declarations for imports to bring goods into the UK.
Use the template or technical note to create your own template to tell HMRC of registered tax advantaged Save As You Earn (SAYE) options.
Use these tables if you have to manually calculate Student or Postgraduate Loan deductions for your employees, current and previous years.
Internet submissions technical specifications for Real Time Information online software developers.
Find out what rights and obligations you can transfer, if you can transfer or receive them and what to do after authorisation.
Use the online service to file your VAT21 and VAT100 forms if you're a government department, NHS trust or Royal Household.
How to reclaim VAT you've paid in an EU country if you’re registered for VAT in the UK.
Check this list of approved payers for non-UK resident entertainers and find out if you need to deduct withholding tax.
Use this helpsheet to understand how personal possessions, or chattels, are treated for Capital Gains Tax and how to calculate gains or losses.
This guidance will help you work out if you need to tell HMRC that you use or promote a tax avoidance scheme.
Find out about residence and domicile issues on the Employment pages of your Self Assessment tax return.
How transit can help you move goods through customs and where you can use transit to move goods to.
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.
Find out about changes to the Business Investment Relief rules from 6 April 2017.
Get help to classify cigarettes, cigars, raw tobacco, smoking tobacco, tobacco for heating and nicotine substitutes for import and export.
Provides information on who and what you need to apply.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).