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From 1 January 2014 herbal smoking products will have Tobacco Products Duty charged on them unless they are to be used exclusively for medical purposes.
Find out about a tax avoidance scheme used by companies to reduce their tax liability.
You can claim relief to pay no Customs Duty or VAT if you’re importing donated medical equipment from outside the UK and EU.
How to pay the VAT due on your Import One Stop Shop (IOSS) VAT Return and the time it takes for your payment to reach HMRC.
If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.
Find out how to create a CSV file to submit your declaration, what file layout to use and how to resolve problems with file upload failures.
Find out what to do if an agency or umbrella company offers to reduce your tax liability and increase your take home pay.
Find out if your social enterprise meets the conditions of the social investment tax relief (SITR) scheme for investments made on or before 5 April 2023.
Publication of decisions on access to cash designation.
Find trade and commercial contacts for Community System Providers (CSPs).
Use the template or technical notes to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.
This factsheet is about compliance checks into customs and international trade matters.
Use this factsheet to find out information about penalties for careless inaccuracies in a return or any other document.
Find out how to complete and submit an electronic administrative document (eAD) and an electronic simplified administrative document (eSAD) using the Excise Movement Control System.
This factsheet contains information about the pooling notice we’ve sent to you under the general anti-abuse rule (GAAR).
Tax treaties and related documents between the UK and Jamaica.
The rules and guidelines HMRC follows to resolve tax disputes.
The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
The Rent Officer Handbook is a manual primarily provided as practice guidance for Valuation Office Agency Rent Officers.
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.
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