HMRC is reviewing the CG Manual to ensure it provides HMRC’s interpretation of relevant legislation where there is more than one reasonable view of how rules work.Where material in the CG Manual isn’t providing an interpretation, that material is being removed. Where appropriate, material will be reproduced elsewhere and linked from the CG Manual.
Author Archives: Tide Accounting
Find out how to avoid common errors that employers make when completing their PAYE RTI returns.
Statistics of government revenues from UK oil and gas production, including data for fields subject to Petroleum Revenue Tax (PRT).
Details of HMRC officials’ meetings with tobacco stakeholders.
What you need to do to cease an employment related securities scheme.
Find the Customs Office Codes for use with the Customs Declaration Service (Appendix 14).
Find the measurement unit codes for Data Elements 2/3 and 4/4 when making a declaration to the Customs Declaration Service (Appendix 20).
This guide provides detailed completion instructions for data elements when making an export declaration to the Customs Declaration Service (CDS).
Use this service to ask HMRC questions about the Carbon Border Adjustment Mechanism (CBAM).
This publication covers provisional alcohol duty receipts data to October 2026 and provisional production and clearances data to September 2026.