We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out about using the VAT Import One Stop Shop (IOSS) scheme, if you ask an intermediary to register and report and pay VAT due on your behalf.
You'll need approval from HMRC to produce alcoholic products such as beer, cider, spirits, wine, and other fermented products in the UK.
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Find out how you can import tobacco products into the UK from countries inside and outside the EU.
If you're a non-UK resident temporarily importing a vessel, check if you can get relief using Temporary Admission (TA) and the rules that apply while your yacht is under the TA procedure in the UK.
Find out about tax and fuel benefit for company cars and vans.
What you must do if you import or export vaping products.
The figures you’ll need and how to use them to work out your discounted duty rates.
Find out if you can register for VAT under the VAT registration scheme for racehorse owners.
HMRC may check your Stamp Duty Land Tax (SDLT) return to make sure you've paid the right amount.
Find out if you can get a refund on goods and services under a VAT Refund Scheme if you’re a charity.
Find out what to do if you receive an employment related securities (ERS) penalty, how to avoid further penalties and how to appeal a penalty.
What Vaping Products Duty and the Vaping Duty Stamps Scheme are and how they will impact you or your business.
Tax treaties and related documents between the UK and Thailand.
Check when you need to pay VAT on a vessel you’re keeping in the UK and how to provide evidence of VAT paid.
How to work out your transition profit for the 2023 to 2024 tax year if you are affected by Basis Period Reform.
What you must do to be a qualifying recognised overseas pension scheme (QROPS) and what you must report.
Who can get the relief, when to check your eligibility and how to work out your discounted duty rates.
Find out how to work out your Carbon Price Relief for the Carbon Border Adjustment Mechanism (CBAM).
How to identify and report outsourced labour payroll fraud (sometimes called ‘payslip fraud’) if you’re a worker, employer or agency.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).