This guidance note provides details on profits from a trade of dealing in or developing UK land and should be read alongside the legislation and Explanatory Notes which were published on 5 July 2016.

REX is an EU registration system that authorises exporters in GSP beneficiary countries to issue a self-certificate (known as a statement of origin) for eligible goods to be imported under import preference to

The new category of data-holder is Money Service Businesses, from whom an officer of HM Revenue and Customs (HMRC) may require data relating to the transactions they conduct, information to facilitate

This draft guidance is provided to assist understanding of the application of the hybrids mismatch legislation, which take effect from 1 January 2017.

This information concerns current declarations and notifies of an increase in validation that will occur in July 2017. It doesn’t include information about future declaration data sets that may be implemented

If you’ve been involved in a tax avoidance scheme, you could receive a follower notice, accelerated payment notice (APN), or both from HM Revenue and Customs (HMRC).

HM Revenue & Customs (HMRC) collects the UK’s international trade in goods data, which are published as two National Statistics series – the ‘Overseas Trade Statistics (OTS)’ and the ‘Regional Trade Statistics

The amended regulations will enable HM Revenue and Customs to collect relevant information from venture capital trusts (VCTs) about their activities in an accounting period. The record keeping