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Check if you need to pay duty if you’re a producer or warehousekeeper of motor and heating fuels, and how to register.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
Find out about the Rural Fuel Duty Relief Scheme for retailers of fuel and areas eligible for the relief.
How to complete supplementary pages CT600J and what information you need to include.
Check what you need to do when exporting commercial goods from Northern Ireland in your accompanied baggage to outside the EU.
Annexes including glossary and abbreviations, transit forms and letters, a Specimen Warning Letter (TIR), legal provisions for simplifications and other information sources
Explains the business continuity procedures to be followed during downtime of the customs' system (NCTS) or traders' system.
Find out about unauthorised unit trusts, how to apply to HM Revenue and Customs (HMRC) for exempt status and annual filing rules.
A general introduction into oils activity and the assurance role of HM Revenue & Customs
Shared Workspace is an online service used by HM Revenue & Customs to collaborate with businesses and agents - service availability and how to apply
Guidance on the Technical Teams Operational Guidance Manual
VPOST primarily provides background to the exemption for postal services supplied by Royal Mail
Tax treaties and related documents between the UK and Antigua and Barbuda.
Tax treaties and related documents between the UK and Belize.
Tax treaties and related documents between the UK and Myanmar.
Find out about the force of law guidance for Climate Change Levy.
This factsheet tells you about the penalties HMRC may charge if you are involved in electronic sales suppression (ESS).
iXBRL samples for Corporation Tax Online software developers.
Find out how to calculate your expenses to complete your Self Assessment tax return for doctors and medical practitioners involved in a partnership.
Find out about the Excise Movement Control System (EMCS) specifications for software developers.
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