What to do if someone registered for Plastic Packaging Tax dies or becomes incapacitated.
This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
Find out about penalties HMRC may charge if you’re a trustee and you fail to register or to maintain details of a trust.
Register your client’s trust online if you’re a tax agent or adviser.
Check the tariff classification for spare blades of a glass scraper.
Check the tariff classification for a radiator for a transformer.
Use form DT Company to apply for relief or repayment of UK Income Tax.
Personal exports – tax-free sales of new motor vehicles for use before export
Code of Practice 9 and the Contractual Disclosure Facility (CDF) – On 14 June 2023 a revised version of the COP9 was published on the Gov.uk website. This replaces all earlier versions and applies to all new COP9 cases opened on or after 14 June 2023.
Find the notes for all Declaration Category Data Set tables covered by Appendix 21-25 of the CDS Declaration and Customs Clearance Request Instructions.