Cross-border intelligence

Tell HMRC you want to claim Research and Development (R&D) tax relief

Check if you need to submit a claim notification form before you claim R&D Corporation Tax relief, what information you’ll need to provide and how to send it.

Amend a VAT group

Use form VAT50/51 to amend or remove an existing VAT group.

Official Statistics: Trade and investment factsheets: latest update

The most up to date snapshot of the UK's trade and investment positions with trading partners overseas.

Corporate report: Commissioners of HM Revenue and Customs in Account with the Isle of Man

These accounts calculate the total share of common duties due to the Isle of Man government and the balance owing to either the Isle of Man or the UK.

Guidance: Excise duty hydrocarbon oils rates and allowances

Details of fuel duty payable on light oils, heavy oils, biofuels and road fuel gases.

Trump opts for trade talks over tariffs for robotics, industrial machinery

For the second time this month, the president directed cabinet officials to negotiate over imports deemed a threat to U.S. commerce and security by a Section 232 probe.

Brussels ETO promotes Hong Kong F&B and retail opportunities in Lisbon, Portugal (with photo)

Official industry reference index; publication dates differ from statistical periods; please read the original text for scope of application and detailed data.

Vessel operators need to prepare for compliance as UK ETS looms

Shipping operators face a new compliance burden under the UK Emissions Trading Scheme (UK ETS) – a £100 ($133) penalty for every missing allowance, adding financial pressure to a regime that will bring offshore vessels into scope from Janua

Policy paper: VAT: supply of certain passenger transport services through agents

This tax information and impact note is about changes the VAT treatment of passenger transport services supplied by private hire vehicles or taxis through an agent.

Policy paper: Machine Games Duty: changes to stake and prize thresholds

This tax information and impact note explains changes to the stake and prize thresholds used to determine whether a machine is a type 2 or type 3 machine for Machine Games Duty.

Policy paper: Capital Gains Tax: reduction in the Business Asset Disposal Relief lifetime limit

This tax information and impact note is about the reduction in the Business Asset Disposal Relief lifetime limit.

Corporate Intangibles Research and Development Manual

Corporation Tax and the taxation of intangible assets, remediation of contaminated land, vaccines research relief and tax credits for research & development.

Guidance: Conduct Regulations 2003: guidance for employment agencies and employment businesses

Guidance for employment agencies, employment businesses and the recruitment sector on the Conduct of Employment Agencies and Employment Businesses Regulations 2003.

Notice: Duty free spirits — use in manufacture or for medical or scientific purposes (Excise Notice 47)

This notice is about duty free spirits for use in manufacture or for medical or scientific purposes.

Guidance: Corporation Tax: CT620 Notes

These notes explain the different types of CT620 forms that HMRC may issue and why we send them.

Collection of Student Loans Manual

The role of HM Revenue and Customs in the collection of student loan repayments

Temu establishes on-site warehouse inspection laboratories, doubling compliance investment to $200 million in 2026

185-2026: Hungary and Slovakia recognised as free from foot-and-mouth disease (FMD)

29 October 2026 Who does this notice affect? Importers and brokers who have imported or plan to import goods containing or derived from foot- and-mouth disease (FMD)-susceptible species (including cattle, sheep, pigs, deer, giraffe, elephan

Data Element 2/3: Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS)

Find a list of codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates) in Data Element 2/3 (Appendix 5A).

Cotton partners launch drive to bring textile/garment investment to West, Central Africa

On the margins of the Global Aid for Trade Review, the Partenariat pour le Coton (PPC – the Cotton Partnership) launched an Investment Promotion Drive on 29 October to help Africa’s farmers move from exporting cotton as raw fibre to increas

Members review 34 notifications, share experiences at Fisheries Subsidies Committee

At a meeting of the Committee on Fisheries Subsidies on 29 October, WTO members conducted the first review of notifications under the WTO Agreement on Fisheries Subsidies and shared experiences on how they are implementing the Agreement sin

New report looks at role of South-South and triangular cooperation for trade development

The growing importance of trade between developing economies - South-South trade - is highlighted in a joint publication launched on Day 1 (29 October) of the 10th Global Review of Aid for Trade by the WTO and the United Nations Office for

Members review regional trade agreements, confirm meeting frequency, adopt annual report

At a meeting of the Committee on Regional Trade Agreements (CRTA) on 29 October, WTO members considered five regional trade agreements (RTAs) among members as well as three involving non-members. They also took note of new RTA notifications

WHO, WIPO and the WTO to hold 13th Joint Technical Symposium on 25 November 2026

The World Health Organization (WHO), the World Intellectual Property Organization (WIPO) and the World Trade Organization (WTO) will hold the 13th Joint Technical Symposium on “Enabling Ecosystems for Local and Regional Health Products Manu