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Her Majesty’s Revenue and Customs (HMRC)

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Regulated aerodrome location codes for Data Element 5/23 of the Customs Declaration Service

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  • Post published:03/02/2025
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Using the relevant codes from the list, enter the location where the goods are held at the time of making the declaration.The code for the location to be declared in…

Continue ReadingRegulated aerodrome location codes for Data Element 5/23 of the Customs Declaration Service

Location codes to declare goods for export at CSE premises for Data Element 5/23 of the Customs Declaration Service

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  • Post published:03/02/2025
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Using the relevant codes from the list, enter the location where the goods are held at the time of making the declaration.The code for the location to be declared in…

Continue ReadingLocation codes to declare goods for export at CSE premises for Data Element 5/23 of the Customs Declaration Service

Multinational Top-up Tax and Domestic Top-up Tax

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  • Post published:03/02/2025
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In October 2021, more than 135 countries, including the UK, reached an agreement known as Pillar 2 to ensure that the largest corporate groups will be subject to a minimum…

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Customs Special Procedures Manual

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  • Post published:03/02/2025
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Summary Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let…

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HRMC manual: Tax codes

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  • Post published:03/02/2025
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This guidance explains which tax codes employers must change, how to change them and which codes to carry forward ready for the new tax year on 6 April.

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