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This annex outlines complex enforcement scenarios that regulators may have to navigate, with advice on how to approach these cases.
How we engage with landlords, and what further action we may take
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Bridge heights and profiles, locks and facilities for boaters on the River Medway.
Use the rolling review route when you want to submit your eCTD dossier in separate parts for pre-assessment instead of making a full consolidated document submission.
When you may need to fit an eel pass or screen to a water structure and what to submit if applying for a new licence or environmental permit.
When and how to appeal against a Stamp Duty Land Tax (SDLT) penalty and the deadlines for making an appeal.
If you sell horses or ponies in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
Information on amending or withdrawing of customs import declaration.
Information on how to apply for outward processing.
Information on warranty under outward processing.
Rules that local authorities in England must follow when registering a premises to produce spring water, or carrying out ongoing checks.
For contracting authorities involved in staff transfers, to understand required steps when people are compulsorily transferred between public service employers.
If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.
Guidance on second or subsequent bankruptcies.
How to apply to the Environment Agency to trade water abstraction rights with another party.
How to use Union Transit to move non-EU goods within the UK or EU, and to move goods to or from the special territories.
Uses of hydrofluorocarbons (HFCs) not included in the phase down that do not count towards your quota, and rules on labelling, selling and reporting exempt HFCs.
The carnivores you can feed, when your site must be registered, authorised, or recognised, and the animal by-products you can use.
How to work out or amend the customs value or claim for duty repayment if your goods are lost, damaged or defective.
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