We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use ÌìÃÀÓ°Ôº, 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
How product specific rules are used to identify the country of origin when importing or exporting between the UK and EU.
Check for workarounds to the declaration completion instructions for Customs Declaration Service known errors if you’re submitting a customs clearance request or customs declaration.
Tax treaties and related documents between the UK and the Isle of Man.
What to do if an employer ceases, becomes insolvent, takes over an existing business or makes employees redundant whilst paying Statutory Maternity Pay.
Use this if your payroll software or the ÌìÃÀÓ°Ôº calculator does not calculate your employee’s payments.
Tax treaties and related documents between the UK and Cyprus.
Countries have their own rules about what goods you can bring in using an ATA Carnet. Check with the issuer in the country you’re exporting to.
How to complete supplementary pages CT600L and what information you need to include.
How to account for VAT on goods that you give away, exchange or offset.
UK offices where movements under the Community and Common Transit procedures can start and end.
Find codes for the additions or deductions to the item price or amount being declared in the Customs Declaration Service (Appendix 10).
How to help prevent money laundering and terrorist financing if you’re a money service or bill payment related business.
Tax treaties and related documents between the UK and Belgium.
Find out about the rights article 6 of the European Convention on Human Rights gives you when HMRC are considering charging certain types of penalties.
Find out about first time residential purchases with funds from a Lifetime Individual Savings Account (ISA) if you’re a conveyancer.
Report subsidy awards for Climate Change Levy to HMRC, using our online form.
Information for heavy goods vehicle hauliers or drivers who attend an inland border facility, where customs and document checks can take place away from ports.
Check if you can apply for authorised use to reduce your payments when you import goods for a specific use. This can include repairs, maintenance or processing.
Find out how to claim input tax on funded pension scheme expenditure for both employers and trustees.
Ask HMRC if your first R&D Corporation Tax relief claim will be accepted, if you're a small and medium-sized enterprise.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve ÌìÃÀÓ°Ôº, we’d like to know more about your visit today. .