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Check the tariff classification for car wiring kits for motor vehicles.
If you’re a pension scheme administrator of a judicial public service pension scheme check how the public service pensions remedy (also known as McCloud) could affect you.
Check the tariff classification for empty atomizers.
Find out if you can make a late claim if you’ve missed the deadline and how to do this. You can also check guidance for the scheme.
Declare exported goods to customs, by entering their details in your records.
How to start your movement, what to do while the goods are moving and what to do when they reach their destination.
Find out about the criminal offences relating to offshore income, assets and activities and what can happen if you're convicted.
Check the tariff classification for Optical Splitters.
Find out what to do if EU countries have deducted tax from interest, royalty and dividend payments made into the UK.
Check if you need to pay duty if you’re a producer or warehousekeeper of motor and heating fuels, and how to register.
Find out when you can remove cider without paying Excise Duty and how to do it.
Find out when you can remove wine and made-wine without paying Excise Duty and how to do it.
When and why HM Revenue and Customs (HMRC) might check an SDRT transaction and what the possible outcomes could be.
Send details of the alcohol and tobacco goods you have received, dispatched and store in your warehouse.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.
Tertiary legislation about VAT margin schemes (including those for tour operators and second hand vehicles).
Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene.
This manual has been temporarily withdrawn to enable a major update.
Cider Manual
This manual provides guidance on when and how to apply the VAT joint and several liability measure
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