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Landlords’ responsibilities
Rules that landlords must follow when letting out property and their obligations to tenants.
Responsibilities for maintenance of commercial properties
Division of responsibilities between landlords and tenants for maintenance and repair of commercial premises.
Health and safety responsibilities in rented business property
Who is responsible for health and safety duties for rented business premises.
Importing and exporting wine
Rules for wine importers, exporters, producers, retailers and distributors
Keeping records and other Intrastat requirements
When you must complete Supplementary Declarations, how to submit and your legal responsibilities
What information is required in a Supplementary Declaration?
An overview of the information you'll need to provide in a Supplementary Declaration.
Changes to Intrastat from 1 January 2022
Intrastat threshold notification and new requirements for dispatches.
Why is Intrastat important?
How returning complete, accurate and timely Intrastat data can benefit your business.
Supplementary Declarations
An overview of Supplementary Declarations used in accounting for European Union trade.
Penalties for late or inaccurate Supplementary Declarations
Penalties incurred for failing to return complete, accurate and timely Intrastat Supplementary Declarations.
What is Intrastat and who has to make returns?
Work out whether you're required to complete an Intrastat return.
How and when do I submit my Intrastat return?
Guidance on completing the Intrastat return.
Duty suspensions and tariff quotas
Temporary duty suspensions and tariff quotas for importing goods into the UK.
Rental property health and safety
Landlords' health and safety responsibilities when letting property.
Exporting plants
Find out how to export plants from Northern Ireland
Get a Phytosanitary Certificate
Apply to get a Phytosanitary certificate using Phytosanitary Export Certificate Online (PECOL)
Retail businesses and the environment
Guides to help your retail business lessen its impact on the environment and make a real difference on climate change.
Importing plants from countries within the EU
Find out how to import plants from countries within the European Union
Plant passports
Find out what a plant passport is and how to get one
Personal imports of plant and plant products
Find out what plants and plant products are allowed to imported into Northern Ireland