This handbook explains the 6 methods for establishing the value on which Customs Duty and import VAT is calculated and when they should be used. The same value is also used for trade statistics. The handbook explains HMRC’s view of the law, and nothing in it overrides the law.
Category Archives: Uncategorized
HMRC’s policy on how records are managed, retained and disposed of.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out the approaches you can take for PAYE Settlement Agreements (PSA) to lower the risk of tax non-compliance and reduce the likelihood of checks.
Find out how to use the digital handshake to get client authorisation for the agent services account.
Find out how to tell HMRC about your Pillar 2 Top-up Taxes (these are Multinational Top-up Tax and Domestic Top-up Tax).
How to pay Alcohol Duty if you are an approved alcoholic products producer, and how long it takes for your payment to reach HMRC.
Get a goods movement reference to move goods through locations which use the Goods Vehicle Movement Service.
Use this service to make an entry notification to HMRC if you are an agent or organisation.
Use this service to send accounting period information to HMRC if you are an agent or organisation.