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Pay Gaming or Bingo Duty
How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.
英国税务海关总署 HMRC · Published 11/03/2026, 17:42Alcoholic Ingredients Relief
This book deals with the control, policy and legal aspects of the Alcoholic Ingredients Relief (AIR) scheme, whereby the duty paid on alcohol used in the production or manufacture of eligible articles (foodstuffs and soft drinks), can be re
英国税务海关总署 HMRC · Published 11/03/2026, 17:41Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS)
Find out the codes to be used to provide additional information in Data Element (DE) 2/2 of the customs declaration or clearance request (Appendix 4).
英国税务海关总署 HMRC · Published 11/03/2026, 17:36Keeping records for Carbon Border Adjustment Mechanism (CBAM)
Find out which records you must keep if you're the importer of CBAM goods.
英国税务海关总署 HMRC · Published 11/03/2026, 17:06Guidance: Making Tax Digital for Income Tax: service availability and issues
Check the availability and any issues affecting the Making Tax Digital for Income Tax service.
英国税务海关总署 HMRC · Published 11/03/2026, 16:25Debt Management and Banking Manual
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible. Our debt management and banking processes incorporates materi
英国税务海关总署 HMRC · Published 11/03/2026, 00:45Customs Declaration Service: service availability and issues
Check the availability and any issues affecting the Customs Declaration Service.
英国税务海关总署 HMRC · Published 11/03/2026, 00:06Guidance: Import Control System 2: service availability and issues
Check the availability and any issues affecting the Import Control System 2 (ICS2) service.
英国税务海关总署 HMRC · Published 11/03/2026, 00:02Notice: Excise Notice 197b: excise goods — aircraft store floors
This notice explains the holding and movement of excise goods (duty paid and duty free) within an Aircraft Store Floor (ASF) in the UK.
英国税务海关总署 HMRC · Published 11/02/2026, 22:38Apply for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme
What you need to do to apply for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme.
英国税务海关总署 HMRC · Published 11/02/2026, 21:15Cancel your approval for Vaping Products Duty or the Vaping Duty Stamps Scheme
How to cancel your approval as an excise warehousekeeper, a vaping products manufacturer, or for vaping duty stamps.
英国税务海关总署 HMRC · Published 11/02/2026, 21:15Registration and approval of excise goods held in duty suspension (Excise Notice 196)
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper or registered consignor in the UK.
英国税务海关总署 HMRC · Published 11/02/2026, 21:14How to work out your Alcohol Duty rates if you’re eligible for Small Producer Relief
The figures you’ll need and how to use them to work out your discounted duty rates.
英国税务海关总署 HMRC · Published 11/02/2026, 20:44International Manual
International tax issues including the principles of double taxation relief and an introduction to double taxation agreements
英国税务海关总署 HMRC · Published 11/02/2026, 19:39Five things you need to know ahead of Making Tax Digital for Income Tax quarterly deadline
HMRC busts five common Making Tax Digital myths ahead of the 7 November quarterly update deadline.
英国税务海关总署 HMRC · Published 11/02/2026, 18:30How to work out the margin and VAT due using VAT margin schemes
How to work out the margin and VAT due and how to calculate the purchase and selling price.
英国税务海关总署 HMRC · Published 11/02/2026, 17:30Buying or selling joint purchases and shares using the VAT margin scheme
How to use the margin scheme to account for VAT on joint purchases and shares.
英国税务海关总署 HMRC · Published 11/02/2026, 17:00Accounting for VAT on bad debts when using the VAT margin scheme if you’re a seller
How to account for VAT on bad debts when using the VAT margin scheme.
英国税务海关总署 HMRC · Published 11/02/2026, 17:00How to value goods for import VAT
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
英国税务海关总署 HMRC · Published 11/02/2026, 17:00Goods eligible for the VAT margin scheme
What goods are eligible and not eligible for the scheme and what purchase conditions apply.
英国税务海关总署 HMRC · Published 11/02/2026, 17:00Using the VAT margin scheme for repossessed goods and goods subject to insurance claims
How to account for VAT using the VAT margin scheme for repossessed goods and goods subject to insurance claims.
英国税务海关总署 HMRC · Published 11/02/2026, 17:00Recording VAT margin scheme transactions
How to record margin scheme transactions if you do not make a profit on the sale of the goods and what to do if you want to change a margin scheme transaction
英国税务海关总署 HMRC · Published 11/02/2026, 17:00Using the VAT margin scheme for hire-purchase and part-exchange goods
How to account for VAT using the VAT margin scheme for hire-purchase sales and part-exchange goods.
英国税务海关总署 HMRC · Published 11/02/2026, 17:00Buying and selling goods at auction using the VAT margin scheme
How to account for VAT using the VAT margin scheme when buying or selling second-hand goods at auctions.
英国税务海关总署 HMRC · Published 11/02/2026, 17:00
