This Appendix contains the specific completion rules instructions for each 3-digit Export Additional Procedure Code that can be used in Data Element 1/11 for Customs Clearance Requests (CCR).
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This Appendix contains the specific completion rules instructions for each 3-digit Import Additional Procedure Code that can be used in Data Element (DE) 1/11 for Customs Clearance Requests (CCR) C21i.
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.
Guidance on the supplies of goods within a warehousing regime
An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.
International tax issues including the principles of double taxation relief and an introduction to double taxation agreements
Check the availability and any issues affecting the Shared Workspace online service.
This guidance is written for HMRC officers who have to consider the remittance basis and domicile of individuals
The operational guidance chapters are under review as the relevant content is also published in the technical guidance chapters of this Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular content regularly, please emailhmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.The aim of the Compliance Handbook […]
Student loans collections specification for payroll software developers.