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Information and resources to help businesses use the Windsor Framework changes for parcels and freight.
This newsletter published by HMRC in June 2025 is to update stakeholders on the latest news about the public service pensions remedy.
Find out whether you're established in the UK for customs purposes.
Find out how to return goods requiring import and export declarations after importing them to another country, or if they're rejected for import at another country鈥檚 border.
Guidance on Assessments and error correction, including help with their issue, amendment and withdrawal. Note: Please see the guidance in CH160000 for the most up-to-date guidance on reasonable excuse.
Find out about the law and regulations for customs civil penalties.
Find out if you need to apply for an approval check, how to apply and how HMRC will carry out the checks as part of the business registration process.
Follow these steps when preparing to make an exports declaration on the Customs Declaration Service.
Find codes which identify the type of customs authorisation held (Appendix 6).
Find out why penalty determinations are issued and what to do if you receive one.
How HMRC calculates and notifies UK-based businesses about customs civil penalties for contraventions of EU and national legal requirements.
Guidance on VAT as it applies to local authorities and other government and public bodies
Find out about the abolition of National Insurance contributions that apply from 6 April 2015 for employees between the ages of 16 and 21.
Annexes to be used alongside HMRC guidance on the Non-Statutory Clearance Service.
Find out what you need to do to get a guarantee waiver for a duty deferment account in Great Britain (England, Scotland and Wales).
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
Find out if you鈥檙e an art market participant and need to register with HMRC under the money laundering regulations.
Find out about the customs value and using the valuation methods if you鈥檙e an importer or clearing agent.
How to amend or cancel simplified frontier declarations, C21s and non-special procedure non-monetary supplementary declarations.
Find out who can be an ISA manager, how to apply and when to tell HMRC you'll stop being a manager.
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