Author Archives: Tide Accounting

This handbook provides technical guidance for traders and businesses on the use of the Simplified Customs Declaration Process (SCDP). The liability still rests with the users of this guidance to ensure that all legal requirements are successfully and correctly met.

Information about Supplementary Declarations (SDs).

How to complete and submit an Other Interest (OI) return using the HMRC spreadsheet or electronic flat text file.

Find out about making an Other Interest return and the types of interest you should report.

Check the availability and any issues affecting the agent services account.

Find out how a non-UK resident company trading in the UK through a dependent agent permanent establishment (DAPE) would register for Corporation Tax.

What you need to include in your Soft Drinks Industry Levy return, how to correct an error in a previous return and what records to keep.

EU and non-EU import and export data for May 2025.

If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.

Find statutory market values for disposal of category 1 oil from a UK field, which has not been sold at arm’s length.