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Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse…
Find out what to do if your agent asks you to authorise them using a link.
Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
How to use paper forms to set up agent authorisations to deal with HMRC.
Find out how to submit your returns as a registered dealer in controlled oils (RDCO).
Find out how to report suspicious activity happening in an online account and keep your personal information safe from identity fraud.
Find recognised suppliers and software to file charity repayment claims online.
Find out the UK’s requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Find out about the different ways to make a voluntary disclosure to HMRC if you think you have not paid the correct amount of tax.
Find out what we expect from you if you represent or give advice to taxpayers.
If you're an employee working at sea outside of the UK check if you can claim tax relief on your earnings.
How new long-term UK residence rules affect Inheritance Tax from 6 April 2025.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find out when you can zero rate books and other forms of printed matter.
Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.
Tax treaties and related documents between the UK and Spain.
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