This customs technical handbook applies to temporary imports into Great Britain and Northern Ireland.
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Information on specified purpose of use and associated conditions for goods imported to Temporary Admission.
How to use a single commodity code to import your goods in split consignments when importing large machinery or plant.
How to report your income and claim tax reliefs and any repayment due to you using the SA100 tax return, for 6 April 2024 to 5 April 2025.
How to report your income and claim tax reliefs and any repayment due to you using the SA100 tax return, for 5 April 2024 or earlier.
This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS) using Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme.
Use this tool to find out if your project involves Research and Development (R&D) for tax purposes.
Young people aged 18-23 encouraged to find and claim their Child Trust Fund savings account.
Use the online tool throughout a check to guide you through each stage and to access the support available.
HMRC’s latest newsletter for participants of the 2025 testing programme.