Latest from HMRC

Find out what you can do with your goods when they are being processed or repaired using outward processing.

Appeals, Reviews and Tribunals Guidance

The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement.

How HM Revenue & Customs carries out tax enquiry work

Information about services available to agents, including Self Assessment and PAYE for agents online services, multi-factor authentication, calculators and the HMRC App. Find out about service availability and any current issues.

Information to help tax agents and advisers find guidance, use HMRC's services and contact HMRC.

Find out if you're an employment intermediary and how to make sure your worker's tax and National Insurance is paid correctly.

Find codes for the preferential origin status of goods (Appendix 12).

Find a list of codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for internal temporary storage facilities (Appendix 16D).

The operational guidance chapters are under review as the relevant content is also published in the technical guidance chapters of this Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular content regularly, please emailhmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.The aim of the Compliance Handbook is to help users understand and apply HMRC's penalties and compliance powers, as set out by legislation.

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).

Tax treaties and related documents between the UK and Indonesia.