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Find out about the legal background to expenses payments and benefits received by directors and employees.
Find out the rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out more information on expenses, payments and benefits that are non-taxable.
How to report expenses and benefits you provide to employees or directors.
Don’t include personal or financial information like your National Insurance number or credit card details.
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