UncategorizedGuidance: Set up or view an authority on the Customs Declarations Service Find out how to give or view an authority to use deferment, guarantee or cash account to import goods. Guidance: When to start using Making Tax Digital for VAT if you’ve not before Guidance: GAAR Advisory Panel opinion of 30 June 2022: Extraction of cash (or equivalent) using trust interests, limited liability partnership and the novation of loans