We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, 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
Guidance for ISA managers about how to operate the Junior ISAs scheme rules.
What to do if your goods are lost, destroyed or stolen under an ATA Carnet.
What you need to do after getting a letter from HMRC following a correction to your National Insurance contributions after 6 November 2022.
Use the online service if you produce, use or set aside more than 2,500 litres of biofuels a year.
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.
Check the availability and any issues affecting the 'Send supporting documents for import and export declarations' service.
How to get your business ready to move goods out of the UK to Common Transit Convention countries.
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.
Action to take when paying Adoption Pay in certain circumstances, including employee becomes sick, leaves, dies, is awarded a pay rise, or the child dies.
Find out how to submit brand details to HMRC for Scotch Whisky, Irish Whiskey, Irish Cream, Irish Poteen, Somerset Cider Brandy and Single Malt Welsh Whisky if you're a verified bottler.
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.
Tax and duties HM Revenue and Customs (HMRC) can ask for a security on, how long they can keep it and what to do if you disagree.
Use this service to tell HMRC you’ve deregistered from using the VAT Import One Stop Shop (IOSS) in an EU country or have changed your businesses details.
Accounting
Guidance on the VAT reduced rate on energy-saving materials and grant-funded heating and security supplies
Guidance on zero rating for ships, aircraft and passenger and freight transportation
When and how HMRC raises assessments, applies penalties and charges interest.
This Data Element Completion Guide relates to Customs Declaration Service (CDS) Final Supplementary Declarations (FSD) only.
Tax treaties and related documents between the UK and Estonia.
This notice is about duty free spirits for use in manufacture or for medical or scientific purposes.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).