Inheritance Tax Manual

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Compliance Handbook
The aim of the Compliance Handbook is to give you clear and comprehensive guidance to help you and external customers understand and apply the penalties and compliance powers introduced by FA 2007 to FA 2013. The guidance is in two sections: The technical guidance (CH1 - CH199999) explains the legislation and the overall policy about the way it should be applied. The operational guidance (CH200000 onwards) explains how to use the penalties and powers in your job. We are still developing this manual and we will add further guidance as it is produced for all compliance matters, both technical and operational.
Importing vehicles into the UK
Steps you must follow when importing vehicles into the UK, including making an import declaration, paying VAT and duty and telling HMRC using the NOVA service.

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