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Approved final version of form P46 (Pen) for PAYE software developers.
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
Use this service to submit your Aggregates Levy return to HMRC.
Use this service for Temporary Admission, inward processing or authorised use with an authorisation by declaration, or if proof of origin was not available at the time of import.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
What happens if you underpay import or export duties and who is responsible for the debt.
Find out how to tell HMRC about your Pillar 2 Top-up Taxes (these are Multinational Top-up Tax and Domestic Top-up Tax).
How to move, store and trade duty-suspended and duty-paid excise goods.
Find out how to send an Employer Payment Summary if you're an employer using Basic PAYE Tools or if your commercial payroll software does not have this option.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Use a customs comprehensive guarantee to cover Customs Duty, excise duty and import VAT when you regularly import goods or use common and Union transit.
Find out if you need to report Pillar 2 Top-up Taxes in the UK (these are Domestic Top-up Tax and Multinational Top-up Tax).
How to pay annual tax on enveloped dwellings (ATED) and related Capital Gains Tax, and how long it takes for your payment to reach HMRC.
Tax treaties and related documents between the UK and Denmark.
How to report chargeable event gains on life insurance policies, including details on the annual qualifying policy, if you're an insurer.
Check if the business that stores your goods in the UK is registered with the Fulfilment House Due Diligence Scheme if you’re a trader based outside of the UK.
Tax treaties and related documents between the UK and Hong Kong.
Find out about changes to the rules and extra checks you’ll need to make to see if you can still claim.
How to report a fund or asset transfer to a qualifying recognised overseas pension scheme (QROPS) to HMRC using the managing pension schemes service.
Find out when HMRC apply a default surcharge, how it works and how to avoid a VAT surcharge.
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