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
Check the availability and any issues affecting the Submit a Digital Services Tax return online service.
This guidance note explains the extending joint and several liability for online marketplaces and displaying VAT numbers online.
Tax treaties and related documents between the UK and Zambia.
Find out how you can sell duty-free or duty-paid alcohol and tobacco products through airlines, on ships, in export stores and in duty-free shops.
Find out how to apply to operate as a registered consignor of excise goods.
How to apply for temporary approval if your approval has been rejected or revoked in one of the application schemes.
Find out about Authorised Investment Funds (AIFs) including certificate of resident requests, new fund set up and tax payments, returns and vouchers.
Find out which online gambling free games and bonuses you offer are liable to tax, and how to calculate your liability.
If you’re a pension scheme administrator of a public service pension scheme, check how the public service pensions remedy (also known as McCloud) could affect you.
Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
Find out about the additional expenses rules for employees engaged on international work.
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
How to get a guarantor when you have authorisation to use a customs comprehensive guarantee.
Find out who pays Landfill Tax on material at unauthorised sites.
Find out about applying for the Spirit Drinks Verification Scheme, how to submit brand information, fees and making sure your production process is compliant.
Records and paperwork you must keep if you’re a passenger plane operator.
Check if you need to pay duty if you’re a producer or warehousekeeper of motor and heating fuels, and how to register.
Use the form HM2 to submit your return of excise duty as a registered consignee or certified consignee.
Check the availability and any issues affecting the 'Send supporting documents for import and export declarations' service.
Find out if you can claim a Soft Drinks Industry Levy credit for exported drinks, and what evidence you need to get and keep.
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).