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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.
Note: This manual is out of date and is currently under review. Some content may be withdrawn or revised during this process.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.u…
This guidance deals with the handling of claims made by a revenue trader where they have overpaid excise duty
This page has been archived.
Note: This manual is under review following Brexit and is likely to be withdrawn.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…
This guidance is now archived and replaced by the Temporary Storage of Imports manual
HMRC's role is to to ensure that tobacco manufacturers comply with their legal duty not to facilitate smuggling. PLEASE NOTE: This guidance is not being published for the information of tobacco manufacturers or their ad…
Personal exports - tax-free sales of new motor vehicles for use before export
Guidance on the place of supply of services and its impact on the scope of VAT
Guidance on determining the liability of supplies of protective boots, helmets, motorcycle and pedal cycle helmets, child car seats.
Guidance on the VAT treatment of private pleasure craft supplied to private individuals for removal from the UK under their own power.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
Find the UK’s preferential tariffs and Rules of Origin for the agreements contained with the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.
Find important updates for pension scheme administrators about the ending of contracting-out.
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