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When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
Find out about Lottery Duty, how the duty is charged and who has to pay.
Find out when and why Partial Exemption Special Methods (PESMs) are likely to be needed in specific sectors of the UK economy.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
Find out how to report a potential security issue or vulnerability in an HMRC online service and what information to provide.
Find out if you can claim Enhanced R&D intensive support (NI ERIS) as a loss-making, small and medium enterprise (SME) based in Northern Ireland.
Find out the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
Information on conditions for granting an inward processing authorisation.
Information on how to apply for outward processing.
How to work out the customs value if transactions are between branch offices or include intra-company transfers and accounting if you're an importer or clearing agent.
Find out about tax avoidance arrangements used by state-regulated care providers to reclaim VAT.
Internal HMRC guidance manual detailing procedural guidance on VAT relief for disabled people
Introduction to Bulk Import Reduced Data Set (BIRDS)
This factsheet is about compliance checks into customs and international trade matters.
Find out how to value your farm stock for Self Assessment purposes.
Check the availability and any issues affecting the get an EORI number service.
Find out how to send annual returns if you're an ISA manager.
Notices made which have the force of law under the Taxation (Cross-border Trade) Act 2018.
Check the availability and any issues affecting the Notification of Vehicle Arrivals (NOVA) online service.
Newsletter 168, published by HMRC in March 2025 to update stakeholders on the latest news for pension schemes.
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