tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation from HM Revenue & Customs (HMRC) 2025-05-19T13:21:16+01:00 HM Government tag:www.gov.uk,2005:/government/publications/uk-trade-tariff-cds-volume-3-export-declaration-completion-guide 2025-05-19T13:21:16+01:00 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). tag:www.gov.uk,2005:/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide 2025-05-19T12:51:54+01:00 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). tag:www.gov.uk,2005:/guidance/customs-declaration-service-service-availability-and-issues 2025-05-19T12:20:42+01:00 Customs Declaration Service: service availability and issues Check the availability and any issues affecting the Customs Declaration Service. tag:www.gov.uk,2005:/guidance/goods-vehicle-movement-service-service-availability-and-issues 2025-05-19T12:20:26+01:00 Goods Vehicle Movement Service � service availability and issues Check the availability of the Goods Vehicle Movement Service (GVMS) and get information on any issues. tag:www.gov.uk,2005:/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance 2025-05-19T12:06:03+01:00 Appeals reviews and tribunals guidance Appeals, Reviews and Tribunals Guidance tag:www.gov.uk,2005:/guidance/pipette-tips-tariff-notice-12 2025-05-19T11:55:12+01:00 Pipette tips (Tariff notice 12) Check the tariff classification for pipette tips. tag:www.gov.uk,2005:/hmrc-internal-manuals/alternative-dispute-resolution-guidance 2025-05-19T11:12:48+01:00 Alternative Dispute Resolution Guidance Alternative Dispute Resolution Guidance. tag:www.gov.uk,2005:/guidance/economic-operators-registration-and-identification-eori 2025-05-19T08:19:23+01:00 Economic Operators Registration and Identification (EORI) This guidance provides information on the correct use and understanding of the EORI system in the United Kingdom. tag:www.gov.uk,2005:/guidance/economic-operators-registration-and-identification-eori/vat-groups-and-divisions 2025-05-19T08:19:23+01:00 VAT groups and divisions EORI requirements for VAT groups and divisions. tag:www.gov.uk,2005:/hmrc-internal-manuals/business-leasing-manual 2025-05-16T16:59:55+01:00 Business Leasing Manual This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter. An introducti� tag:www.gov.uk,2005:/government/publications/use-software-to-send-income-tax-updates-service-availability-and-issues 2025-05-16T16:51:49+01:00 Making Tax Digital for Income Tax: service availability and issues Check the availability and any issues affecting the Making Tax Digital for Income Tax service. tag:www.gov.uk,2005:/guidance/download-the-hmrc-app 2025-05-16T14:23:56+01:00 Download the HMRC app How to download and access the HMRC app on a mobile device to get information about your tax, National Insurance and benefits. tag:www.gov.uk,2005:/government/publications/double-taxation-treaty-passport-scheme-register 2025-05-16T14:22:55+01:00 Double Taxation Treaty Passport Scheme register Check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest. tag:www.gov.uk,2005:/guidance/capital-gains-tax-rates-and-allowances 2025-05-16T13:40:19+01:00 Capital Gains Tax rates and allowances Use these rates and allowances for Capital Gains Tax to work out your overall gains above your tax-free allowance, known as the annual exempt amount. tag:www.gov.uk,2005:/guidance/adjusted-net-income 2025-05-16T13:39:37+01:00 Personal Allowances: adjusted net income How to work out your adjusted net income and the circumstances when it can affect your tax liability. tag:www.gov.uk,2005:/guidance/appeal-an-employment-intermediary-penalty 2025-05-16T13:39:28+01:00 Appeal an employment intermediary penalty Appeal a penalty if your employment intermediary report is late, incomplete or incorrect. tag:www.gov.uk,2005:/government/publications/assurance-of-remittances-of-foreign-income-and-gains-toolkit 2025-05-16T13:00:05+01:00 Assurance of remittances of foreign income and gains toolkit Get help if you’re a tax agent or adviser who has clients that have used the remittance basis, to consider if they have made taxable remittances. tag:www.gov.uk,2005:/government/publications/rdr4-overseas-workday-relief-owr 2025-05-16T13:00:05+01:00 RDR4 Overseas Workday Relief Find out how Overseas Workday Relief (OWR) works and if your foreign earnings are exempt from UK tax before 6 April 2025. tag:www.gov.uk,2005:/government/publications/foreign-income-toolkit 2025-05-16T13:00:05+01:00 Foreign income toolkit Get help if you're a tax agent or adviser who has clients with foreign income to declare on Self Assessment tax returns. tag:www.gov.uk,2005:/guidance/business-investment-relief 2025-05-16T13:00:05+01:00 Business Investment Relief Find out about changes to the Business Investment Relief rules from 6 April 2017.