Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Category Archives: Uncategorized
Find out about Customs Duty, excise duty and import VAT you may need to pay when you send gifts into the UK.
Check for workarounds to the declaration completion instructions for Customs Declaration Service known errors if you’re submitting a customs clearance request or customs declaration.
This briefing sets out the new process for claiming PAYE employment expenses that comes into effect on 14 October 2024.
This factsheet tells you about the penalties HMRC may charge if you submit returns and pay duty late.
A definition of tonnage tax, which types of ship qualify, how the tax is worked out and the rules it follows.
Look up Customs Declaration Service error codes.
Check if you can apply for an exemption from Making Tax Digital for Income Tax in the future.
Guidance on the meaning of business for VAT purposes and how it applies in the operation of the tax
Find out what you need to do when importing goods from outside the UK to a customs warehouse.