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Her Majesty’s Revenue and Customs (HMRC)

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Appendix 23 Imports: Declaration Category Data Sets

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  • Post published:28/02/2025
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The Appendix is broken into 3 parts:Appendix 23: Declaration Category Data Sets Landing Page and Introductory TextAppendix 23A: Declaration Category Data Sets C21iAppendix 23B: Declaration Category Data Sets C21i EIDR…

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Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Declaration Category Data Sets

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  • Post published:28/02/2025
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This guidance is for information purposes only and cannot be used until the Simplified Process for Internal Market Movements (SPIMM) has been launched.These data sets may only be used for…

Continue ReadingSimplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Declaration Category Data Sets

Reforms to inheritance tax reliefs: consultation on property settled into trust

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  • Post published:28/02/2025
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At Autumn Budget 2024, the government announced several reforms to agricultural property relief and business property relief from Inheritance Tax, including a £1 million allowance which will apply to the…

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How to complete a bank and building society interest return

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  • Post published:28/02/2025
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HMRC requires UK banks and building societies to annually submit information about interest paid or credited.Schedule 23 of the Finance Act 2011 places a legal obligation on you to submit…

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HM Revenue and Customs: Research Working Papers

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  • Post published:28/02/2025
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Continue ReadingHM Revenue and Customs: Research Working Papers
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