Find out the codes to be used to provide additional information in Data Element (DE) 2/2 of the customs declaration or clearance request (Appendix 4).
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Find a list of codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates) in Data Element 2/3 (Appendix 5A).
This tax information and impact note is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.
Check the availability and any issues affecting the Child Benefit online service.
The aim of the EC-S handbook is to give you clear and comprehensive guidance on how to undertake your role within EC-S. It will help you understand the legislation, how our policies work and how they should be applied. It will also explain how to apply the sanctions framework and the powers available for you […]
How to prepare for the closure of the online service to file your accounts and Company Tax Return.
Find out about announcements at Autumn Budget 2025, including Private Intermittent Securities and Capital Exchange System (PISCES), Enterprise Management Incentives (EMI) and the published Summary of Responses to the Share Incentive Plans (SIP) and Save As You Earn (SAYE) 2023 Call for Evidence.
Corporation Tax and the taxation of intangible assets, remediation of contaminated land, vaccines research relief and tax credits for research & development.
Find out what to do if your agent asks you to authorise them through your business tax account.
Find out about ongoing and closed tax policy consultations.