Category Archives: Uncategorized

HMRC interest rates for late payments will be revised following the Bank of England interest rate cut to 3.75% yesterday (18 December 2025).

Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.

Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for roll on roll off ports (Appendix 16R).

Guidance about tobacco excise duty, including the legislation, assurance procedures and how the regime works.

This page has been archived.

This quarterly release is a disaggregation of the UK overseas trade in goods statistics with further breakdown to nine English Government Regions, Scotland, Wales and Northern Ireland.

A quality report on the Scottish VAT Assignment Official Statistics in Development which contains annual statistics and analysis on VAT raised in Scotland.

This page presents the annual historic estimates for the Scottish share of UK VAT for the purposes of the Scottish Government budget (Scottish VAT Assignment).

Newsletter 176, published by HMRC in December 2025 to update stakeholders on the latest news for pension schemes.

Find out about imported hybrid mismatches and how to lower compliance risk and avoid common mistakes.