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
Find out what you need and how to apply for a guarantee waiver over £10,000 per month or tell HMRC more information about your finances.
Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.
Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 which have the force of law.
Use this list if you need to provide additional information codes and text for harmonised declarations.
Check if you qualify for a refund of Income Tax and National Insurance contributions paid, or a waiver of payments being made, in settlement of disguised remuneration scheme use.
How Automatic Exchange of Information may apply to financial institutions, what to report and how to submit the information.
Find out more information on the average official rate of interest for beneficial loan arrangements.
Find out if you should pay Gaming Duty, how to register and how to pay.
How to use the simplified declaration procedure when exporting goods from the UK.
Check what UIDs you need for your tobacco products and the specifications they need to meet.
What to do if an employer ceases, becomes insolvent, takes over an existing business, or makes employees redundant whilst paying sick pay.
How to complete supplementary pages CT600H and what information you need to include.
How to report to HMRC if an organisation becomes insolvent for Plastic Packaging Tax purposes, send any final returns and deregister.
How to work out or amend the customs value or claim for duty repayment if your goods are lost, damaged or defective.
Note: This manual is under review following Brexit and is likely to be withdrawn.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 the law as it applies to time of supply and to changes in VAT rate and liability.
Find out which disposals of assets from historic houses are within the scope of VAT.
Northern Ireland Protocol CDS Tariff Guide (Imports, Exports) supplementing the current version of the UK Trade Tariff: Volume 3 for CDS.
Use this calculator to help you work out an estimated market value of guaranteed annuity payments when valuing assets of the deceased’s estate.
Tax treaties and related documents between the UK and Mauritius.
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).