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
Explains the additional control declaration that customs and other authorities use to apply extra control over some goods.
This manual is being withdrawn temporarily to enable a major update.
Note: This manual is currently under review following Brexit. Some content may be withdrawn or revised during this process. If there is anything within this manual you use regularly, please email <hmrcmanualsteam@hmrc.gov…
This manual provides a Step-By-Step Guide to navigating the UK Trade Tariff, Volume 3 for CDS. It provides guidance on: Where to find content within the CDS Volume 3 Tariff, The order in which the CDS Volume 3 Tariff should…
Page archived - guidance withdrawn
HMRC is currently reviewing this guidance. This is to include new areas of legislation relating to CIS, CT and Gambling Taxes and to ensure the existing information is accurate/up to date. If you have any comments or fe…
Shared Workspace is an online service used by HM Revenue & Customs to collaborate with businesses and agents - service availability and how to apply
This guidance sets out the background, legislation, compliance rules, penalties and other sanctions that apply to the Tobacco Track and Trace system.
Official gifts received in the context of international relations
Guidance on the payments on account scheme which came into force on 2 September 1993.
Guidance explaining the implementation of VAT refunds to overseas business persons, including the application of the Northern Ireland Protocol.
Guidance on the rules that apply to intra-EC supplies and acquisitions of goods within the Single Market together with HMRC interpretation of those rules
Find the DE 1/10 to DE 1/11 correlation table for making inventory export declarations on the Customs Declaration Service (CDS).
Get guidance from HMRC if you're a tax agent or an adviser.
Changes to the duty codes for silicon originating in the People’s Republic of China and extended to the Republic of Korea and Taiwan.
Tax treaties and related documents between the UK and the Bahamas.
This bulletin tells you about the top 5 reasons HMRC rejects Bank and Building Society Interest data returns and how to avoid them.
This guidance note explains changes to the VAT treatment of intra-EU chain transactions and to the conditions for zero rating intra-EU supplies of goods.
This factsheet provides information about how to avoid penalties for making Tax Digital for VAT.
This factsheet tells you about penalties for transactions connected with VAT fraud.
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).