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Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Find the postal addresses, email addresses, telephone and fax numbers for the Collective Investment Schemes Centre (CISC).
Find out what is exempt from Aggregates Levy and if you need to report it to us.
Find out if you need to pay Fuel Duty on the fuel you produce, import or use and the rate you need to pay.
Use these examples to help you complete declarations on the Customs Declarations Service for exports.
How to get help with changes to Self Assessment for sole traders and partners whose accounting year does not end on or between 31 March to 5 April.
Find out the different ways that customs approved border locations can be operated in the UK. A border location can be either a wharf, airport or rail terminal.
How to start your movement, what to do while the goods are moving and what to do when they reach their destination.
How to pay Air Passenger Duty, and how long it takes for your payment to reach HMRC.
What you need to do if your member puts more than their annual allowance into their pension.
Find out when and how to register for the levy.
Information about representation.
Information about what goods can be stored in a customs warehouse and what to do if there are issues when receiving goods into a customs warehouse.
Information on repair in relation to inward processing.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
If you're self-employed or in a partnership, use this calculator to work out your overlap relief figure for self-assessment for the 2023 to 2024 tax year.
Repayment Claims Manual
Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
You may need to register for the levy if you produce or package liable drinks, and you're not a small producer.
Get guidance from HMRC if you're a tax agent or an adviser
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