tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation from HM Revenue & Customs (HMRC) 2025-07-01T14:14:33+01:00 HM Government tag:www.gov.uk,2005:/hmrc-internal-manuals/capital-gains-manual 2025-07-01T14:14:33+01:00 Capital Gains Manual HMRC is reviewing the CG Manual to ensure it provides HMRC’s interpretation of relevant legislation where there is more than one reasonable view of how rules work.Where material in the CG Manual isn’t providing an interpreta� tag:www.gov.uk,2005:/hmrc-internal-manuals/holding-and-movements-assurance-guidance 2025-07-01T13:55:24+01:00 Holding and Movements Assurance Guidance tag:www.gov.uk,2005:/government/publications/social-security-abroad-ni38 2025-07-01T12:32:56+01:00 Social Security abroad: NI38 Find out about paying National Insurance contributions to the UK and getting benefits when abroad. tag:www.gov.uk,2005:/government/publications/external-temporary-storage-facilities-codes-for-data-element-523-of-the-customs-declaration-service 2025-07-01T11:09:08+01:00 External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service 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 (ETSF) (Appendix 16F). tag:www.gov.uk,2005:/government/publications/customs-civil-penalties 2025-07-01T10:59:06+01:00 Customs civil penalties Find out about the law and regulations for customs civil penalties. tag:www.gov.uk,2005:/government/publications/corporation-tax-technical-specifications-xbrl-and-ixbrl 2025-07-01T10:25:22+01:00 Corporation Tax technical specifications in XBRL and iXBRL format Find guidance on how to create iXBRL accounts and computations if you are a Corporation Tax software developer. tag:www.gov.uk,2005:/guidance/check-the-recognised-overseas-pension-schemes-notification-list 2025-07-01T09:00:00+01:00 Check the recognised overseas pension schemes notification list Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS). tag:www.gov.uk,2005:/government/publications/list-of-individual-savings-account-isa-managers-approved-by-hmrc 2025-07-01T09:00:00+01:00 List of Individual Savings Account (ISA) managers approved by HMRC Find ISA managers approved by HMRC from October 2014. tag:www.gov.uk,2005:/guidance/producing-single-malt-welsh-whisky 2025-06-30T17:44:08+01:00 Producing Single Malt Welsh Whisky Find out about applying for the Spirit Drinks Verification Scheme, how to submit brand information, fees and making sure your production process is compliant. tag:www.gov.uk,2005:/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them 2025-06-30T17:17:58+01:00 Moving processed or repaired goods into free circulation or re-exporting them Find out how to move your goods from inward processing into free circulation, another special procedure or re-export. tag:www.gov.uk,2005:/guidance/alcoholic-ingredients-relief-excise-notice-41 2025-06-30T16:39:56+01:00 Alcoholic Ingredients Relief (Excise Notice 41) Find out about Alcoholic Ingredients Relief (AIR), which is the repayment of Alcohol Duty charged on spirits, beer, wine, other fermented products and cider. tag:www.gov.uk,2005:/guidance/location-codes-for-ports-of-entry-in-great-britain 2025-06-30T15:47:04+01:00 Location codes for ports of entry in Great Britain Find the Safety and Security (S&S) GB location code to use in your entry summary declaration when importing goods into Great Britain. tag:www.gov.uk,2005:/guidance/making-an-entry-summary-declaration 2025-06-30T15:46:59+01:00 Making an entry summary declaration Make an entry summary declaration if you move goods into Great Britain, into Northern Ireland from Great Britain, or into Northern Ireland from countries outside the EU. tag:www.gov.uk,2005:/government/publications/reference-documents-for-the-customs-tariff-suspension-of-import-duty-rates-eu-exit-regulations-2020 2025-06-30T15:29:27+01:00 Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 Find out about the tariff suspensions that apply from the end of the transition period. tag:www.gov.uk,2005:/hmrc-internal-manuals/employee-tax-advantaged-share-scheme-user-manual 2025-06-30T13:56:14+01:00 Employee Tax Advantaged Share Scheme User Manual Guidance relating to tax advantaged share schemes. tag:www.gov.uk,2005:/guidance/producing-irish-whiskey-irish-cream-or-irish-poteen 2025-06-30T13:38:37+01:00 Producing Irish Whiskey, Irish Cream or Irish Poteen Find out about applying for the Spirit Drinks Verification Scheme, how to submit brand information, fees and making sure your production process is compliant. tag:www.gov.uk,2005:/guidance/special-tax-rules-on-foreign-travel-490-chapter-7 2025-06-30T12:07:20+01:00 Special tax rules on foreign travel (490: Chapter 7) Find out about the special tax rules that give extra tax relief for travel by some employees who work abroad, or come from abroad to work in the UK. tag:www.gov.uk,2005:/government/publications/data-element-23-documents-and-other-reference-codes-union-of-the-customs-declaration-service-cds 2025-06-30T10:50:59+01:00 Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A). tag:www.gov.uk,2005:/guidance/led-strip-lights-tariff-notice-14 2025-06-30T10:39:25+01:00 LED strip lights (Tariff notice 14) Check the tariff classification for LED strip lights. tag:www.gov.uk,2005:/guidance/investment-gold-coins-and-vat-notice-70121a 2025-06-30T10:06:34+01:00 Investment gold coins (VAT Notice 701/21A) List of gold coins considered as investment gold coins for VAT exemption as detailed in Group 15 to Schedule 9 of the VAT Act 1994 purposes.