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
An introduction to lease accounting and lease accounting taxation, with special emphasis on the leasing of plant or machinery
Find out the effects of the law and regulations covering the introduction of the Alcohol Wholesaler Registration Scheme.
This notice is about Tobacco Products Duty and the fiscal marking requirements for tobacco products.
Hints and tips on how to get your tax return done early.
Technical specifications for Import Control System Northern Ireland for software developers.
Forms P60 (2021 to 2022) for PAYE software developers.
Find out about Alcoholic Ingredients Relief, which is the repayment of excise duty charged on spirits, beer, wine, other fermented products and cider.
Find out more about getting authorised consignor or consignee status to start or end transit movements at your own premises.
Find a list of national and EU waiver codes that will replace document code 999L for imports.
Find out about customs guarantees and when you may need one.
How to complete and submit an Other Interest (OI) return using the HMRC spreadsheet or electronic flat text file.
Find out when to include or exclude royalties and licence fees in the customs value, and which method to use to calculate the value if you’re an importer or clearing agent.
Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses.
Find out the types of schemes Guaranteed Minimum Pension (GMP) and post 1997 COSR rights can be transferred to.
Find step-by-step help to send an Earlier Year Update (EYU) if you currently use the Basic PAYE Tools (BPT) to operate payroll.
Find out which plastic packaging components are in and out of scope of Plastic Packaging Tax.
Tax treaties and related documents between the UK and Kenya.
This guidance on Individual Protection 2014 is for individuals and scheme administrators .
Find the codes which may be used in Data Element 5/23 to identify the location where goods may be examined for a remote internal temporary storage facility (ITSF(R)) (Appendix 16E).
Putting your goods into temporary storage means you can delay the full customs declaration and payment of import VAT and duty for up to 90 days.
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).