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How to declare goods that are short shipped on import at temporary storage locations.
Find out how to link your temporary storage facility to the Customs Declaration Service using a Community Systems Provider.
Information about direct collection and direct payment schemes, used to collect tax or National Insurance contributions (NICs), or both.
Check if you should submit a standardised exchange of information using the EU Customs Trader Portal for inward or outward processing.
How to notify HMRC of insolvency.
Find out how to make sure that data entered into the Customs Declaration Service (CDS) is matched correctly with the Border Trade Matching Service (BTMS), formerly Automatic Licence Verification System (ALVS).
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
If you have a disability, or are an organisation supporting disabled people, you may be able to claim relief from Customs Duty and VAT.
How to register and use the online Notification of Vehicle Arrivals (NOVA) service for agents.
Check if your membership and Guaranteed Minimum Pension (GMP) data matches HMRC’s records if you're a pension scheme administrator.
Find out additional instructions for specific Data Elements that may be used with each 4-digit Procedure Code.
Explanatory notes and particulars (data) for the Export Accompanying Document.
This manual provides guidance on how to spot and tackle various types of VAT fraud
Explains common union transit and the process of a movement using the Common Transit Convention (CTC).
This guidance sets out the background, legislation, compliance rules, penalties and other sanctions that apply to the Tobacco Track and Trace system.
A guide to the law relating to Child Tax Credit and Working Tax Credit including entitlement, changes in circumstances and how payments are made
An overview of the Lloyd's market, how it is regulated and the accounting rules it follows, and guidance on the taxation of Lloyd's underwriting members
Tax treaties and related documents between the UK and Indonesia.
Check the availability and any issues affecting the get an EORI number service.
Find out about best practice for sharing group structure information with HMRC to avoid misunderstandings and save time and resource.
Do not include personal or financial information like your National Insurance number or credit card details.
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