Companies importing goods into the UK can apply for an Advance Valuation Ruling, which provides official written confirmation of the correct valuation method to use when declaring goods for customs purposes. This ruling offers legal certainty before submission and helps ensure compliance with customs valuation requirements when calculating duties and taxes on imports.
Source: HMRC (GOV.UK) – Read the original
HMRC has published a comprehensive reference list detailing the applicable VAT treatment for various goods and services across the UK market. The guidance clarifies which items are subject to the standard rate of 20%, reduced rate of 5%, zero rate, or are VAT exempt or outside the scope of VAT entirely. This resource serves as an official reference for businesses determining their tax obligations on different products and services. The list covers a wide range of categories from food and fuel to professional services and cultural activities.
Source: HMRC (GOV.UK) – Read the original
HMRC has published accredited official statistics for July 2026 covering the provision of company cars as employee benefits. The statistics offer data on how employers distribute vehicles as benefits in kind to their workforce. This information is relevant to employers and tax professionals managing employee benefit arrangements and compliance reporting.
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HMRC has published guidance on the process of appointing a paid agent to handle tax matters on your behalf. The authorisation method varies depending on the type of tax involved, with businesses able to use either the paper form 64-8 or HMRC’s online services to grant their representative the necessary powers to act in their tax affairs.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance identifying recognised commercial software suppliers whose systems are compatible for filing Company Tax Returns and supplementary pages online. The guidance helps businesses and accountants select certified software solutions that meet HMRC’s technical requirements for digital tax submissions. This resource applies to all companies required to file Corporation Tax returns electronically with HMRC.
Source: HMRC (GOV.UK) – Read the original
HMRC has published the official country codes required for submitting declarations through the Customs Declaration Service, listed in Appendix 13 of the guidance. These standardised codes must be used by importers, exporters and customs agents when completing customs declarations to ensure accurate processing. The codes apply to all countries and territories involved in cross-border trade transactions.
Source: HMRC (GOV.UK) – Read the original
HMRC has released guidance setting out the currency codes required for Data Element 4/10 within the Customs Declaration Service framework. The codes are detailed in Appendix 11 of the guidance and must be used by traders and customs intermediaries when submitting declarations involving currency-related information. This resource ensures compliance with the standardised data requirements for customs submissions.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance detailing the current operational status of the Register for Plastic Packaging Tax service, including information about any technical issues or access problems that may affect users. The guidance allows businesses to check whether the service is available and identify any disruptions before attempting to submit registrations or updates. Users can refer to this resource to understand service availability in real-time.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance on the availability status of its online service for reporting and paying Capital Gains Tax related to UK property disposals. The guidance allows users to check whether the service is currently operational and alerts them to any technical issues or planned maintenance that may affect their ability to submit returns.
Source: HMRC (GOV.UK) – Read the original
HMRC has published a comprehensive manual guiding users through the UK Trade Tariff Volume 3 for Customs Declaration Service submissions. The guide covers locating tariff content, the correct sequence for using CDS Volume 3 when preparing declarations, and detailed instructions for completing customs declarations and clearance requests. The manual also includes guidance on interpreting CDS error messages and their resolution, with users advised to follow all steps in the specified order to ensure valid declarations and avoid system errors.
Source: HMRC (GOV.UK) – Read the original