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
The prohibitions and restrictions on the import of animal furs and skins into the UK and the export of salmon and trout.
Tax treaties and related documents between the UK and Jersey.
Find out how to protect your details, how to report fraud and what HMRC does to help keep you safe online.
Find out about how the Community Amateur Sports Club (CASC) scheme works and about reliefs you might be able to benefit from.
Find out what benefits and expenses to report on form P11D or substitute form if you’re an employer.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Find out if relief is available for goods using Temporary Admission and if your goods require you to be established inside or outside the UK.
Verify or change the email address we use for your customs messages and notifications.
Find out how to register for Corporation Tax as a club, co-operative or other unincorporated association.
All aspects of company taxation including appeals, enquiries, payments and penalties
Find the UK’s most favoured nation tariff rates as referenced in The Customs Tariff (Establishment) (EU Exit) Regulations 2020.
Use the template or technical note to create your own template to tell HMRC of registered Enterprise Management Incentives (EMI) options.
Find out about a scheme used by individual landlords to avoid paying tax on their property income and reduce Capital Gains Tax and Inheritance Tax.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
Countries have their own rules about what goods you can bring in using an ATA Carnet. Check with the issuer in the country you’re exporting to.
Guidance on the place of supply of goods and its impact on the scope of VAT
Who can use the VAT Annual Accounting Scheme and how to apply.
An explanation of how certain types of income from savings and investments are taxed
If you're moving goods outside the UK, you'll need to make an exit summary declaration if you've not fulfilled safety and security requirements with a full customs export declaration.
Find out how to register to send your Stamp Duty Land Tax (SDLT) return to HMRC if you're an agent, solicitor or organisation.
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).