Customs duty & HMRC news feed

VAT Import One Stop Shop Scheme: service availability and issues

Check the availability and any issues affecting the VAT Import One Stop Shop (IOSS) Scheme online service.

Maritime ports and wharves location 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 maritime ports and wharves (Appendix 16C).

Carbon Border Adjustment Mechanism: force of law notices and reference document

Find out about the force of law notice for the Carbon Border Adjustment Mechanism and reference document.

SAM62080 - Interest, penalties and surcharge: surcharge: surcharge trigger date

Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018

Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018 which have the force of law.

Change your Vaping Duty Stamps approval as a customs Warehousekeeper or UK representative

Tell HMRC about changes to your existing approval as a customs warehousekeeper or UK representative of an overseas manufacturer.

Pay tax as a pension scheme administrator

How to pay charges on payments from registered pension schemes and how long it takes for your payment to reach HMRC.

Simplified rates for bringing personal goods into the UK

Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.

Oils Technical Manual

A general introduction into oils activity and the assurance role of HM Revenue & Customs

Starting early is key to less stress around Self Assessment

Customers encouraged to start their Self Assessment tax return well ahead of the 31 January deadline.

Pay General Betting, Pool Betting or Remote Gaming Duty

How to pay General Betting, Pool Betting or Remote Gaming Duty, and how long it takes for your payment to reach HMRC.

Pay Insurance Premium Tax

How to pay Insurance Premium Tax, and how long it takes for your payment to reach HMRC.

HMRC performance update: August 2026

Details of HMRC's performance against the department's strategic objectives for August of financial year 2026 to 2027.

CG10260 - Introduction and computation: interaction with other taxes

TSEM11000 - Glossary

CG74050 - Land: valuation: Valuation Office: no need to refer to

HCOTEG35250 - Relevant Law: Warehouse-keepers and Owners of Warehoused Goods Regulations 1999 (WOWGR)

Handling wholesale or retail vaping products in the UK

Find out what you need to do if you sell, store, distribute or handle vaping products by wholesale or retail in the UK.

Check if you're impacted by Vaping Products Duty and the Vaping Duty Stamps Scheme

What Vaping Products Duty and the Vaping Duty Stamps Scheme are and how they will affect you or your business.

CDS Declaration Completion Instructions for Imports

This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS).

Stores authority for alcohol, vaping and tobacco products on a train (form C945T)

Use form C945T to request authority to load alcohol, vaping and tobacco products for use as stores, free of duty, on a train.

Stores authority for alcoholic, vaping and tobacco products (C945)

Use form C945 to request authority for the shipment of alcoholic, vaping and tobacco products for use as stores, free of duty, on a ship.

How to get authorised to act as a tax agent on behalf of your clients

Find out the different ways you can get client authorisation including the digital handshake, Online Agent Authorisation service, paper forms and through your client's business tax account.

Climate Change Levy: enquiries

Email, call or write to HMRC for help with the Climate Change Levy, including registering, making payments and returns.