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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.
Use these general provisions to help you determine the origin of your products.
Rules for moving goods between the UK and EU under the Trade and Cooperation Agreement.
Payments for farmers who carry out eligible agricultural activities, what you need to know and do before you can apply for an annual payment.
Check what processes are considered as insufficient production under the Trade and Cooperation Agreement.
The UK government's design principles and examples of how they've been used.
Use the case studies to help you decide when your goods may (or may not) go beyond insufficient production.
The civil procedure rules govern the way civil cases are managed, and set out the processes of the Civil Division of the Court of Appeal, the High Court and the County Court.
Find out what records you must keep and how to keep them if you're registered for VAT.
Find out the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.
Find out how the BPS 2020 scheme works
Find out what you need to do when importing commercial goods into Great Britain in your accompanied baggage or small vehicle.
The types of permit available, how much they cost and how to apply for your environmental permit.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Find out if you’re eligible for delinked payments, how they’re calculated and when you’ll receive them.
Inheritance Tax (IHT) is paid when a person's estate is worth more than £325,000 when they die - exemptions, passing on property. Sometimes known as death duties.
Agroforestry options (trees planted with agriculture) that are compatible with the Basic Payment Scheme (BPS).
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