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Find out how to request a VAT ruling on a complex cross-border transaction by taking part in an EU trial.
Use these road fuel charges from 1 May 2017 on your VAT return, to account for private consumption of fuel on a business vehicle.
Tertiary legislation about 'transfer of a business as a going concern' (TOGC).
Tertiary legislation about VAT valuation.
Check the tariff classification for a wine tool set in a wooden box.
main contents page (Please note this guidance manual has not yet been updated to reflect the changes following the end of the transition period)
This manual provides information and guidance on the use of duty free spirits - when they may be used, for what purpose and the approval and control procedures involved.
This guidance provides technical and procedural advice for staff in HMRC who administer Excise Statutory Interest
Holding and Movement Alcohol Strategy - Abandonment of Goods Manual
Holding and Movement Duty Stamps Manual
Page archived - guidance withdrawn
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other gui…
Guidance on determining the liability of the right of admission to qualifying cultural activities
Note: The content of this manual applied up until 31 December 2020. Any content still applying to Northern Ireland after this date can be found in the VAT New Means of Transport Northern Ireland (VATNINMT) manual.
Guidance on and definitions relating to the provision of facilities and supplies by Youth Clubs and their exemption from VAT
The purpose of this instrument is to amend European Union (EU) regulations which are being brought into force in the United Kingdom (UK) by the EU Withdrawal Act, to ensure that UK legislation is in place to collect informat…
Agent authorisation Construction Industry Scheme technical specifications for software developers.
Agent authorisation Corporation Tax technical specifications for software developers.
Get guidance from HMRC if you're a tax agent or an adviser.
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