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
You can claim relief on Customs Duty, VAT and Excise Duty if you're importing goods for testing, analysis or examination to the UK.
How to pay Plastic Packaging Tax, and how long it takes for your payment to reach HMRC.
How Income Tax and National Insurance contributions rules work if you’re a share fisher.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Find the schema and supporting documents for software developers who use Automatic Exchange of Information (AEOI).
Find out how to get an agent reference number for VAT, VAT Mini One Stop Shop (MOSS), NOVA or VAT EU Refunds for Agents.
Find out about Capital Gains Tax treatment for Disposal Relief and Deferral Relief for the Enterprise Investment Scheme (EIS).
Use the template or technical note to create your own template to tell HMRC of registered Enterprise Management Incentives (EMI) options.
List of stock exchanges recognised by HMRC under section 1005 Income Tax Act (ITA).
Find out information about iXBRL data tagging and taxonomies with practical examples.
Information on mileage allowance payments for vehicles owned by employees, and passenger payments.
Find out what records and accounts you must keep to support the information that you submit on your Plastic Packaging Tax return.
How HMRC deals with VAT repayment returns and what happens when there’s a delay in a repayment.
Tax treaties and related documents between the UK and Malta.
Find out how to work out the value of your property and get information about pre-return banding checks.
Get help to classify edible vegetables, roots, tubers, herbs, spices, fruit, nuts and peel for import and export.
Find the final list of UK reservations and notifications made on deposit of the instrument of ratification.
Find out what checks you should complete if you’re an agency, employer or worker and how to report potential fraud.
Find out what we will check, the records you need to keep and how we treat breaches in the ISA rules.
Don’t 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).