Guidance on the law as it applies to time of supply and to changes in VAT rate and liability
An introduction to corporate finance legislation covering loan relationships, foreign exchange (FOREX) and derivative contracts
How to pay the Economic Crime Levy and how long it takes for your payment to reach HMRC.
Use this service to tell HMRC about exports that were not notified through the Customs Declaration Service (CDS), when they arrived or left the UK port.
Guidance on the tax rules affecting investment funds and fund managers.
We welcome views on the viability of retaining existing open-ended property funds in Individual Savings Accounts (ISA) in the event that such property funds no longer meet the eligibility criteria.
The aim of the Compliance Handbook is to give you clear and comprehensive guidance to help you and external customers understand and apply the penalties and compliance powers introduced by FA 2007 to FA 2013. The guidance is in two sections: The technical guidance (CH1 – CH199999) explains the legislation and the overall policy about […]
Ask HMRC to confirm you only pay UK National Insurance contributions whilst working in a country which has a social security agreement, also known as a reciprocal agreement with the UK.
Find out about the product-specific rules, to determine the origin of imports outside of a preferential agreement.
Find the UK’s most favoured nation tariff rates as referenced in The Customs Tariff (Establishment) (EU Exit) Regulations 2020.