Customs news
Track tariff, FTA, and customs policy across 13 jurisdictions. Every story carries the official source link, effective date, and related HS lines.
Accredited official statistics: HMRC tax receipts and National Insurance contributions for the UK
Summary of HM Revenue and Customs' tax receipts, National Insurance contributions (NICs), and expenditure for the UK.
HMRCOfficial Statistics: Quality report: HMRC receipts
Quality report for statistics relating to HM Revenue and Customs (HMRC) receipts.
Guidance: Gambling Tax: service availability and issues
Check the availability and any issues affecting the Gambling Tax online service.
Guidance: 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).
Rural Fuel Duty Relief Scheme (Notice 2001)
Find out about the Rural Fuel Duty Relief Scheme for retailers of fuel and areas eligible for the relief.
Form: Trusts and estates: statement of income from trust (R185) (trust income)
Use form R185 (trust income) to tell beneficiaries about amounts paid or entitlements to income from a trust.
Official Statistics: Property rental income statistics: 2026
This release provides statistics on income and expenses from renting property declared by taxpayers in HMRC’s Income Tax Self-Assessment (ITSA) returns data only. Statistics are provided for 5 tax years from 2020 to 2021
Reclaim tax relief for pension scheme members with relief at source
How you can use relief at source to claim tax relief back on pension scheme contributions.
Disagree with a revenue correction notice
Find out what to do if you disagree with a correction HMRC has made to your tax return.
Corporate report: Named tax avoidance schemes, promoters, enablers and suppliers
Information about tax avoidance schemes, promoters, enablers and suppliers of these schemes.
Form: Tax avoidance schemes: disclosure by scheme user where offshore promoter doesn't notify (AAG2)
Use form AAG2 if you use a notifiable arrangement but the offshore promoter has not told HMRC about the avoidance scheme.
Form: Tax avoidance schemes: notification by scheme user where no promoter, or promoted by lawyer who can't make full notification (AAG3)
Tell HMRC if you're a user of a scheme that has no promoter or is promoted by a lawyer who can't make a full notification.
Guidance: Agent Update: issue 146
Get guidance from HMRC if you're a tax agent or an adviser
Form: Tell HMRC your ATED tax avoidance scheme reference number
Use form AAG4(ATED) to tell HMRC of a scheme reference number given to you for an Annual Tax on Enveloped Dwellings (ATED) avoidance scheme you have used.
Form: Tell HMRC your Stamp Duty Land Tax scheme reference number
Use form AAG4(SDLT) to tell HMRC of a scheme reference number given to you for a Stamp Duty Land Tax (SDLT) avoidance scheme you have used.
Guidance: Cross-border arrangement reporting: service availability and issues
Check the availability and any issues affecting the disclose cross-border tax arrangements service.
Guidance: Digital platform reporting: service availability and issues
Check the availability and any issues affecting the digital platform reporting service.
Guidance: Country-by-country: service availability and issues
Check the availability and any issues affecting the country-by-country service.
Transparency data: Northern Ireland Delivery Programme
Summary Business Case for the Northern Ireland Delivery Programme.
Guidance: Business rates and duty to notify
Find out about the business rates duty to notify, including what changes you may need to report and when it will be introduced.
Corporate report: Northern Ireland Delivery Programme Accounting Officer's Assessment Summary
This sets out the main points from the HMRC Accounting Officer's assessment of a major government programme.
Official Statistics: Creative industries statistics: September 2026
Information on the creative industries’ tax reliefs for film, high-end television, animation, children’s television, video games, theatre, orchestra, and museums and galleries exhibitions, including statistics on AVEC an
Guidance: Employer Bulletin: August 2026
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Accredited official statistics: Research and Development Tax Credits Statistics: September 2026
These statistics provide information about Research and Development Tax Credits, their cost, and the nature of the companies claiming them. This will be the first time data on the new ERIS and Merged RDEC schemes will b
HMRC email updates, videos and webinars for money laundering supervision
Learn more about money laundering regulations, your responsibilities and how to report suspicious activity.
List of ports using the Goods Vehicle Movement Service
Find out which locations are using the Goods Vehicle Movement Service.
HMRC email updates, videos and webinars for employing people
Learn more about getting started as an employer or running a small business including registration, payroll, tax returns, tax bills and payments.
Guidance: Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)
Find out the completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Imports.
On the Road in Iowa: America First Trade is Raising Wages, Reshoring Jobs, and Restoring America’s Global Competitiveness
WASHINGTON – Last week, Ambassador Jamieson Greer joined Small Business Administrator Kelly Loeffler in Iowa to tour one of the largest off-road tire manufacturers, Titan Tires, and attend the Iowa State Fair. While walk
Accredited official statistics: HMRC tax receipts and National Insurance contributions for the UK
Summary of HM Revenue and Customs' tax receipts, National Insurance contributions (NICs), and expenditure for the UK.
Promotional material: Help with common risks in transfer pricing approaches — GfC7
Find out about best practice approaches to transfer pricing to lower risk and avoid common mistakes.
Second registration window now open for tax advisers
HMRC has opened the second phase of mandatory tax adviser registration, with eligible advisers required to register by 18 November 2026.
Guidance: Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service
Find a list of codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for internal temporary storage facilities (Appendix 16D).
Claim back an import security deposit or guarantee
Use this service for Temporary Admission, inward processing or authorised use with an authorisation by declaration, or if proof of origin was not available at the time of import.
30. Customs and customs duties
Your responsibilities as an insolvency practitioner when the company is involved in importing and exporting goods.
Insolvency practitioner's handbook
Find out what you need to account for and who to contact if you're an insolvency practitioner or official receiver dealing with HMRC.
Guidance: Location code for airports for Data Element 5/23 of the Customs Declaration Service
Find a list of codes which may be used in Data Element 5/23 to identify the location where the goods may be examined for airports (Appendix 16A).
Guidance: 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).
Withdraw funds from your Customs Declaration Service cash account
Make a request to withdraw funds from your cash account.
Guidance: Check the statutory market values for oil
Find statutory market values for disposal of category 1 oil from a UK field, which has not been sold at arm's length.
Transfer a pension scheme member's savings
Moving an individual's pension fund from one scheme to another and guarding against pension liberation.
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).
Extend Child Benefit for your teen before 31 August
Parents have until 31 August to extend Child Benefit for their 16 to 19-year-olds who are continuing in non-advanced approved education or training.
Guidance: HMRC Privacy Notice
Find out about HMRC's data protection policy and procedures.
Guidance: Regulated aerodrome location codes for Data Element 5/23 of the Customs Declaration Service
Find a list of the codes which may be used to identify the location where goods may be examined for regulated aerodromes (Appendix 16B).
Guidance: Authorised Consignee Temporary Storage (ACTS) location codes for Data Element 5/23 of the Customs Declaration Service
Find a list of the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for Authorised Consignee Temporary Storage (Appendix 16N).
Guidance: VAT payment plan: service availability and issues
Check the availability and any issues affecting the VAT payment plan service.
Guidance: Employers PAYE payment plan: service availability and issues
Check the availability and any issues affecting the Employers PAYE payment plan service.
Check genuine HMRC contact that uses more than one communication method
Check recent contacts from HMRC to help you decide if a suspicious email, phone call, text or letter could be a scam.
Guidance: Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service (CDS)
Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).
Apply for an exemption from Making Tax Digital for Income Tax
Find out how to apply for an exemption from Making Tax Digital for Income Tax.
The European Commission publishes a series of guidance documents to support CBAM implementation in the definitive period
On 14 August 2026, the European Commission published a series of ten guidance documents to help non-EU operators with the implementation of the Carbon Border Adjustment Mechanism (CBAM) during its definitive period.
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On 14 August 2026, the European Commission published a series of ten guidance documents to help non-EU operators with the implementation of the Carbon Border Adjustment Mechanism (CBAM) during its definitive period.
HMRC tools and calculators
Find and use tools and calculators that will help you work out your tax.
Submitting interim and annual tax claims for ISA managers
Use this guidance to find out what information you need to provide and what forms to use for tax claims.
Tell HMRC if you've claimed too much Research and Development (R&D) tax relief
Make a voluntary disclosure for any R&D claims made in error that are out of time to amend on your Company Tax Return.
HMRC email updates, videos and webinars if you’re self-employed
Learn more about your responsibilities if you’re running a small business including registration, tax returns, record keeping, tax bills and payments.
Guidance: NCTS: software developers
List of companies who advised the New Computerised Transit System (NCTS) project team of their plans to develop commercial software solutions for NCTS.
United States Announces Successful Resolution of Rapid Response Labor Mechanism Matter at Grupo Yazaki, S.A. de C.V.
WASHINGTON — The United States today announced the successful resolution of the USMCA Rapid Response Labor Mechanism (RRM) matter at the Grupo Yazaki, S.A. de C.V. (Yazaki) facility located in Leon, Guanajuato, Mexico. T
Rating Manual section 4: valuation methods
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.