Fresh intelligence
Cross-border intelligence
按来源、平台、主题和时间查看已收录的公开动态。
Fresh intelligence
Buying and selling goods in Northern Ireland using the VAT margin scheme
If you buy and sell goods between Northern Ireland and the EU or between Great Britain and Northern Ireland check how to use the VAT margin scheme (VAT Notice 718).
英国税务海关总署 HMRC · Published 11/02/2026, 17:00Using the VAT margin scheme for linked insurance products and warranties
How to account for VAT on linked insurance products and warranties.
英国税务海关总署 HMRC · Published 11/02/2026, 17:00Buying goods as a transfer of going concern or assignments of rights using the VAT margin scheme
How to use the margin scheme to account for VAT on transfers of going concerns and assignments of rights.
英国税务海关总署 HMRC · Published 11/02/2026, 17:00Exporting goods using the VAT margin scheme
Find out how to account for VAT on margin scheme goods that are exported outside the UK.
英国税务海关总署 HMRC · Published 11/02/2026, 17:00Using a VAT margin scheme if you’re an agent
How to account for VAT using the VAT margin scheme if you are an agent, or a seller using an agent.
英国税务海关总署 HMRC · Published 11/02/2026, 17:00Import works of art, antiques and collectors' items using the VAT margin or global accounting scheme
Using a VAT margin scheme or global accounting scheme for works of art, antiques and collectors items imported into the United Kingdom.
英国税务海关总署 HMRC · Published 11/02/2026, 17:00Selling unredeemed pawns if you use a VAT margin scheme
How to use the margin scheme to account for VAT when selling unredeemed pawns.
英国税务海关总署 HMRC · Published 11/02/2026, 17:00Using the auctioneers' VAT margin scheme
How to account for VAT using the auctioneers’ scheme.
英国税务海关总署 HMRC · Published 11/02/2026, 17:00Buying and selling houseboats and caravans using the VAT margin scheme
If you sell second-hand houseboats or caravans in the UK, find out how to use a margin scheme to account for VAT.
英国税务海关总署 HMRC · Published 11/02/2026, 17:00Guidance and other useful information
Making Tax Digital for Income Tax guidance, how to register for support and other information on GOV.UK.
英国税务海关总署 HMRC · Published 11/02/2026, 16:25Get ready for MTD: an agent toolkit
Practical information to help tax agents prepare for Making Tax Digital for Income Tax.
英国税务海关总署 HMRC · Published 11/02/2026, 16:25Guidance: VAT Import One Stop Shop Scheme: service availability and issues
Check the availability and any issues affecting the VAT Import One Stop Shop (IOSS) Scheme online service.
英国税务海关总署 HMRC · Published 11/02/2026, 15:37How to pay Vaping Products Duty
Find out the rates of Vaping Products Duty, how to work out the volume of vaping liquid you must account for, and when the duty becomes due.
英国税务海关总署 HMRC · Published 11/01/2026, 18:00Guidance: Pay Vaping Products Duty: service availability and issues
Check the availability and any issues affecting the Pay Vaping Products Duty online service.
英国税务海关总署 HMRC · Published 11/01/2026, 18:00Pay Vaping Products Duty
How to pay Vaping Products Duty if you are an approved UK vaping products manufacturer, and how long it takes for your payment to reach HMRC.
英国税务海关总署 HMRC · Published 11/01/2026, 18:00Guidance: Submit your Vaping Products Duty return: service availability and issues
Check the availability and any issues affecting the Submit your Vaping Products Duty return online service.
英国税务海关总署 HMRC · Published 11/01/2026, 18:00Submit your Vaping Products Duty return
Use the online service to submit returns for all finished vaping products that have been released for consumption in the UK.
英国税务海关总署 HMRC · Published 11/01/2026, 18:00Corporate report: Enterprise Customer Relationship Management Programme Summary Business Case
Summary Business Case for the Enterprise Customer Relationship Management Programme.
英国税务海关总署 HMRC · Published 10/30/2026, 23:45Alcohol Wholesaler Registration Scheme: register as an alcohol wholesaler or producer
Use the digital service to register for the Alcohol Wholesaler Registration Scheme (AWRS) or change an existing application or registration.
英国税务海关总署 HMRC · Published 10/30/2026, 21:50Check if a business is registered for money laundering supervision
Find out if a business has registered with HMRC under the money laundering regulations and report them if they have not.
英国税务海关总署 HMRC · Published 10/30/2026, 21:39Correspondence: Edition 8: Making Tax Digital for Income Tax — software developer newsletter
HMRC's newsletter for software developers for Making Tax Digital for Income Tax.
英国税务海关总署 HMRC · Published 10/30/2026, 21:22Enquiry Manual
How HM Revenue & Customs carries out tax enquiry work
英国税务海关总署 HMRC · Published 10/30/2026, 21:15Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
Find out the UK’s requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
英国税务海关总署 HMRC · Published 10/30/2026, 20:07Guidance: Fulfilment House Due Diligence Scheme registered businesses list
Check if the business that stores your goods in the UK is registered with the Fulfilment House Due Diligence Scheme if you’re a trader based outside of the UK.
英国税务海关总署 HMRC · Published 10/30/2026, 19:19