HM Revenue and Customs
gov.uk
Imported from official source
HM Revenue and Customs — publications from its own official source.
Publications 219
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Using rebated fuels in vehicles and machines (Excise Notice 75)
Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.
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Report a problem using the Customs Declaration Service
Find out what to do if you experience a problem whilst submitting a declaration using the Customs Declaration Service.
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Guidance: List of Individual Savings Account (ISA) managers approved by HMRC
Find ISA managers approved by HMRC from October 2014.
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Income Record Viewer for agents: service availability and issues
Check the availability and any issues affecting the Income Record Viewer for agents service.
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Guidance: Authorised Consignee Temporary Storage (ACTS) location codes for Data Element 5/23 of the Customs Declaration Service
Find a list of the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for Authorised Consignee Temporary Storage (Appendix 16N).
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Maps of Freeport East customs sites
These maps show the Freeport customs sites within Freeport East.
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How to register your client for a tax service as an agent
Find out how to register your client for Self Assessment, Corporation Tax, PAYE, VAT or their trust or estate.
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How to get an agent reference number for PAYE
Find out how to get an agent reference number for PAYE, Construction Industry Scheme (CIS) or Employment Related Securities (ERS), if you are a PAYE agent or payroll bureau.
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Biofuels and fuel substitutes (Excise Notice 179e) from 1 April 2022
Find out about the legal definitions of biofuel products and fuel substitutes, excise duty rates and the roles and responsibilities of producers from 1 April 2022.
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Registration and approval of excise goods held in duty suspension (Excise Notice 196)
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper or registered consignor in the UK.
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Fuel used in private pleasure craft and for private pleasure flying (Excise Notice 554)
Find out how to charge and collect excise duty on fuel used in private pleasure craft and fuel used for private pleasure flying.
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Official Statistics: Background information and quality report: Research and Development Tax Credits
Background information and quality report for statistics relating to the Research and Development Tax Credits.
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Check if a letter you’ve received from HMRC is genuine
Check a list of recent letters from HMRC to help you decide if a letter you’ve received is a scam.
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Check genuine HMRC contact that uses more than one communication method
Check recent contacts from HMRC to help you decide if a suspicious email, phone call, text or letter could be a scam.
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Check if a text message you've received from HMRC is genuine
Check a list of recent text messages from HMRC to help you decide if a text you've received is a scam.
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Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU
How to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
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Corporate report: Tackling alcohol smuggling: outputs
A report on the outputs of HMRC's alcohol strategy covering alcohol seizures, criminal enforcement and the Alcohol Wholesaler Registration Scheme.
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Background quality report: Annual savings statistics
Quality report for HMRC statistics on Individual Savings Accounts, Child Trust Funds and Help to Save accounts.
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Simplified rates for bringing personal goods into the UK
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
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Retail Export Scheme (Northern Ireland)
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
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Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU
Find out how Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system.
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Check what you'll need to get a legally binding decision on a commodity code
Find out what you'll need to get a legally binding decision on the commodity code to use when importing or exporting your goods.
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VAT on movements of goods between Northern Ireland and the EU
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
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Refunds of UK VAT for non-UK businesses (VAT Notice 723A)
How to claim a VAT refund in the UK if you're established outside the UK.
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Software developers providing entry summary declaration support
Find software developers that can help with entry summary declarations including safety and security declarations for imports.
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Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain or countries outside the UK and EU
Find out how to claim a customs duty waiver if you are bringing goods into Northern Ireland from Great Britain or countries outside the UK and EU which might otherwise be charged ‘at risk’ tariffs.
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Statutory guidance: Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020
Find the UK’s most favoured nation tariff rates as referenced in The Customs Tariff (Establishment) (EU Exit) Regulations 2020.
Announcement -
Statutory guidance: Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020
Check the documents that detail product specific tariff-rate quotas, including the individual product volumes and rates, and also list of eligible goods and their authorised uses.
Announcement Finance -
Statutory guidance: Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
Find out about the tariff suspensions that apply from the end of the transition period.
Announcement Finance -
Statutory guidance: Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
Find the documents for details of the conditions in which a 'good' may be eligible for a relief from the standard tariff rate.
Announcement Finance -
How VAT will apply to goods moving between Great Britain and Northern Ireland
Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses.
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Withdraw funds from your Customs Declaration Service cash account
Make a request to withdraw funds from your cash account.
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Guidance: Changes to accounting for VAT for Northern Ireland and Great Britain from 1 January 2021
This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
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Check the amount of guarantee you need for transit movements
Why you need a guarantee and how to work out how much guarantee you need to cover your movements.
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Software developers providing customs declaration software
Check a list of software developers who can provide Customs Declaration Service software.
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Check if you can get import duty relief on goods using Temporary Admission
Find out if relief is available for goods using Temporary Admission and if your goods require you to be established inside or outside the UK.
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Guidance: Check the list of businesses and sites registered for Aggregates Levy
Use this list to check if an aggregates producer or importer is registered for Aggregates Levy.
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List of customs training providers
Find online and face-to-face training courses to help you understand customs processes and how to add to or amend the list if you're a training provider.
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Guidance: Report and pay Capital Gains Tax on UK property: service availability and issues
Check the availability and any issues affecting the Report and pay Capital Gains Tax on UK property service.
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Moving processed or repaired goods into free circulation or re-exporting them
Find out how to move your goods from inward processing into free circulation, another special procedure or re-export.
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Accredited official statistics: UK Betting and Gaming Statistics
Annual statistics from the 7 different gambling regimes administered by HM Revenue and Customs.
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Guidance: CDS BIRDS Declarations and Customs Clearance Request completion instructions
These Data Element Completion instructions relate to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for import purposes only.
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Guidance: CDS Declaration Completion Instructions for Imports
This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS).
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Guidance: CDS Declaration Completion Instructions for Exports
This guide provides detailed completion instructions for data elements when making a written export declaration to the Customs Declaration Service (CDS).
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Search the register of customs agents and express operators
Find a customs agent or express operator to help you with import and export declarations.
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Guidance: CDS Customs Clearance Request Completion Instructions for Inventory Exports
This Data Element Completion Guide relates to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for export purposes only.
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Customs Declaration Service: service availability and issues
Check the availability and any issues affecting the Customs Declaration Service.
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Pay Landfill Tax
How to pay Landfill Tax, and how long it takes for your payment to reach HMRC.
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Fulfilment House Due Diligence Scheme registered businesses list
Check if the business that stores your goods in the UK is registered with the Fulfilment House Due Diligence Scheme if you’re a trader based outside of the UK.
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Guidance: Get an EORI number: service availability and issues
Check the availability and any issues affecting the get an EORI number service.