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Guidance on the relief of excise duty on alcoholic products which have become spoilt or otherwise unfit for use after passing the duty point.
Find out how to apply to operate as an excise warehousekeeper and how to make changes or cancel your authorisation.
Find out who the certificates are issued to, how to apply and any restrictions on the use of them.
Use the online service or print and post form (EX597) to claim relief on excise duty when you use alcohol in the production or manufacture of eligible articles.
Find out about risks of excise duty evasion and other commercial risks if you're an excise warehousekeeper or registered consignor.
Find out more information on how to get tax-free employer supported childcare.
If you import goods into Northern Ireland from outside the EU for onward supply to the EU, find out about claiming Onward Supply Relief.
Find out when to include or exclude royalties and licence fees in the customs value, and which method to use to calculate the value if you’re an importer or clearing agent.
Find out how to declare your goods so the correct duty is applied.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payments.
Find out about VAT and distance selling goods from the EU to customers in Northern Ireland if you're a business abroad.
You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery exhibits into the UK.
If you receive goods into Northern Ireland from the EU you may have to pay acquisition VAT.
Find out how the ending of contracting-out affects pension entitlements, notifications and Guaranteed Minimum Pension (GMP) calculations.
If you operate as a business, find out if you need to include a COVID-19 grant or support payment on your tax return.
Find out what to do if you use roll on roll off locations or the Channel Tunnel to transport goods to the EU from the UK.
This customs technical handbook explains what customs warehousing is, which goods are eligible and the technical requirements for using the customs warehousing procedure.
Electricity Generator Levy Manual
HMRC is currently reviewing this guidance. This is to include new areas of legislation relating to CIS, CT and Gambling Taxes and to ensure the existing information is accurate/up to date. If you have any comments or feedbac…
Guidance on the VAT treatment of supplies of fuel and power
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