Guidance for HMRC staff involved with cross-border exchange of information under the UK’s international exchange agreements.
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Learn more about VAT including accounting schemes, VAT Returns and keeping records.
Find the notes for all Declaration Category Data Set tables covered by Appendix 21-25 of the CDS Declaration and Customs Clearance Request Instructions.
This guide provides detailed completion instructions for data elements when making a written export declaration to the Customs Declaration Service (CDS).
How to declare imported goods to customs, by entering them in your own records.
Find out what to do if you experience a problem whilst submitting a declaration using the Customs Declaration Service.
This guidance is for Large Business Customer Compliance Managers and their customers. It explains HMRC’s approach to working with large business customers to manage their tax compliance risk.
The senior management of HM Revenue and Customs.
Tax-Free Childcare Statistics provide information on the numbers of families and children with open and used Tax-Free Childcare accounts and the amounts spent on government top-up. The publication also includes the numbers of open and used Tax-Free Childcare accounts for disabled children by age of child and account use by region.
How to pay your verification fee for the Spirit Drinks Verification Scheme, and how long it takes for your payment to reach HMRC.