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
What you and the exporter are responsible for, what to do after a transit movement ends and how to end a movement at your own premises.
This guidance is being updated to reflect changes introduced by the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017. Guidance on the principles and good pra…
This guidance sets out the policy and procedure for handling applications under the Fulfilment House Due Diligence Scheme (FHDDS).
Notification of non monetary amendment to a Simplified Customs Declaration Process.
How to claim tax relief under the Community Investment Tax Relief (CITR) scheme.
This factsheet is about disputes during compliance checks.
Find out HMRC's view on dual representation, and the approaches to take to lower the risk of tax non-compliance.
Get help if you’re a tax agent or adviser who has clients who must complete form IHT400 for Inheritance Tax on their tax returns.
These maps show the Freeport tax sites within Teesside Freeport.
Tax treaties and related documents between the UK and Peru.
Details of the main prohibitions and restrictions on certain exports from the UK.
Recognise and reduce risk of money laundering if you are an accountancy service provider.
Tax treaties and related documents between the UK and Vietnam.
Use form NRL3 if you are a trustee of a non-resident trust that wants to apply to receive UK rental income with no UK tax deducted.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Find out if the goods you're declaring to inward or outward processing are classed as sensitive goods.
Find out what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
Use individual guarantees to cover customs duties for one-off or high value imports.
Find out about the temporary reduction in the Lifetime ISA (LISA) withdrawal charge from 6 March 2020 to 5 April 2021
If you receive goods into Northern Ireland from the EU you may have to pay acquisition VAT.
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).