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Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT input tax.
Find codes for Data Element 2/1 used to declare documents that are part of an audit trail for your current declaration or clearance request (Appendix 3).
These Data Element Completion instructions relate to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for import purposes only.
How to submit your Non-Union VAT Mini One Stop Shop (VAT MOSS) Return to HMRC.
Use a general guarantee account to cover any import duty due on goods when they enter the UK.
Find out more about getting authorised consignor or consignee status to start or end transit movements at your own premises.
If you’re a member or a legal personal representative of a member of a local government pension scheme, check how the public service pensions remedy (known as McCloud) could affect you.
Find out if you can claim the enhanced capital allowance relief on qualifying expenditure for plant and machinery in a UK Freeport or Investment Zone special tax site.
Find out more information on how to work out the benefit charge for company car use.
Information about advance valuation rulings
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.
Find out which customs areas have a red channel or red point phone if you need to declare goods or tell HMRC that goods you've previously declared have arrived.
This guide tells you about Lottery Duty, who needs to register and what you need to do.
Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.
Find out how to complete and send a relief at source annual information return if you are a pension scheme administrator.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out when and how to register for the levy.
If you’re the ship's master (or their agent) of a commercial vessel, you will need to report any goods that are arriving on your vessel at a UK port.
Information on the Customs Declaration Service.
Don’t include personal or financial information like your National Insurance number or credit card details.
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