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Get help to classify ceramic articles for import and export.

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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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This notice is about the UK's requirements for the commercial movement of excise goods by a Temporary Registered Consignee (TRC). The approval type that this notice relates to will continue to operate after 1 January 2021, but only for EU imports into Northern Ireland.

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This manual covers Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). MTT is the UK's implementation of the Income Inclusion Rule and Undertaxed Profits Rule. These are widely known as the GloBE rules, as set out in the OECD's Pillar Two Model Rules. DTT is the UK's implementation of a Qualifying Domestic Minimum Top-up Tax (QDMTT), which applies the Pillar Two rules ...

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Use supplementary pages SA906 to declare residence status on the SA900 Trust and Estate Tax Return.

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