- Resource Centre
- Report a problem using the Customs Declaration Serviceon 06/11/2026 at 4:01 pm
Find out what to do if you experience a problem whilst submitting a declaration using the Customs Declaration Service.
- Transparency data: Sixth Trade Specialised Committee on Customs Cooperation and Rules of Origin agendaon 06/11/2026 at 2:30 pm
Agenda for the sixth meeting of the UK-EU Trade Specialised Committee on Customs Cooperation and Rules of Origin under the Trade and Cooperation Agreement.
- Guidance: NCTS: software developerson 06/11/2026 at 2:28 pm
List of companies who advised the New Computerised Transit System (NCTS) project team of their plans to develop commercial software solutions for NCTS.
- Guidance: Rates and allowances: HMRC interest rates for late and early paymentson 06/11/2026 at 2:22 pm
Find the interest rates that apply on late or early payments across all tax regimes.
- Exporting controlled goods from Great Britain during HMRC system issueson 06/11/2026 at 2:13 pm
Find out which controlled goods follow the normal export declaration rules if HMRC apply continuity plans due to system issues.
- Stamp Taxes on Shares Manualon 06/11/2026 at 1:39 pm
Guidance on Stamp Taxes on Shares and other Securities – Stamp Duty and Stamp Duty Reserve Tax (SDRT)
- HMRC interest rates updateon 06/11/2026 at 1:22 pm
HMRC interest rates for late payments will be revised following the Bank of England interest rate increase to 4.00%.
- Guidance: Rates and allowances: Inheritance Tax thresholds and interest rateson 06/11/2026 at 12:39 pm
Find the Inheritance Tax thresholds (or nil rate bands) from 1914, and see changes to Inheritance Tax interest rates from October 1988.
- Rating Manual section 5a: valuation of all property classeson 06/11/2026 at 12:12 pm
Guidance for Valuation Officers.
- Electric vehicle charging point siteson 06/11/2026 at 12:12 pm
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
- Electric vehicle charging point sites — practice noteson 06/11/2026 at 12:12 pm
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
- Guidance: External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Serviceon 06/11/2026 at 11:25 am
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for an external temporary storage facility […]
- Policy paper: Prohibition of promotion of certain tax avoidance arrangementson 06/11/2026 at 10:49 am
HMRC guidance on sections 159 to 165 of the Finance Act 2026 to introduce new rules that prohibit the promotion of certain tax avoidance arrangements (POP).
- Corporate report: HMRC’s engagement forumson 06/11/2026 at 10:47 am
Forums that facilitate HMRC’s engagement with stakeholders.
- HMRC email updates, videos and webinars for VATon 06/11/2026 at 10:28 am
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
- Policy paper: Income Tax treatment of image rights payments connected to employmenton 06/11/2026 at 10:00 am
This tax information and impact note is about the tax treatment of image rights payments connected to an employment.
- COTAX Manualon 06/11/2026 at 9:44 am
All aspects of company taxation including appeals, enquiries, payments and penalties
- Guidance: Simplified Process for Internal Market Movements (SPIMM): Category of goods guidanceon 06/11/2026 at 9:41 am
Find out details about the different types of Category 1, Category 2 and Standard goods.
- Form: Submit an EMCS fallback change of destination (FCoD) by emailon 06/11/2026 at 9:22 am
Use the FCoD form for duty paid or duty suspended goods when the destination needs to be changed under the fallback procedures in Excise Notices 197 and 204b.
- Guidance: Corporation Tax: assessments (CT220 Notes)on 06/11/2026 at 8:59 am
Why assessments are issued and what to do if you receive one.
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