Search results
Register to make an entry summary declaration in Northern Ireland
Use the Import Control System if you import goods from outside of the EU into Northern Ireland or move goods into Northern Ireland from Great Britain, to give information to customs before your goods arrive
How VAT will apply for goods imported into Northern Ireland from outside the UK or EU
Find out when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business
Apply to operate a temporary storage facility
Check if you can operate a facility and meet the conditions to store imported goods temporarily and find out how to apply
Check if you need to make an entry summary declaration
Find out if you need to make an entry summary declaration if you are moving goods into Great Britain or Northern Ireland directly or from Great Britain to Northern Ireland
Inward processing
Use inward processing to delay or reduce import duties or VAT on goods that you process or repair
Customs warehousing
You can use custom warehousing to delay duty and VAT. You will only pay when your goods leave the warehouse and go into free circulation
Outward processing
When you export goods outside the UK and EU for processing or repair and then re-import them, you can use Outward Processing to reduce your duty payments
Temporary Admission
How to apply for Temporary Admission to import goods into the UK or EU and use them for up to 2 years or more, before re-exporting them
Tool: Check duties and customs procedures for exporting goods
Access information such as duties and customs procedures for over 160 markets around the world
Trader Support Service: Assisted Completion Service
The Trader Support Service (TSS) can help businesses complete their Supplementary Declarations (SD) with the Assisted Completion Service
Reporting Aggregates Levy
How to report Aggregates Levy including exemptions, completing your return and sending your return online
Paying Aggregates Levy
How to pay your Aggregates Levy and payment options
Shares and investments - Capital Gains Tax
If you own your business, are a partner, or own shares in a business, you may be entitled to tax reliefs that reduce your Capital Gains Tax bill
Special types of employee pay
How to report employee tips or services charges, incentive awards, shares, holiday pay scheme.
Starting a company or partnership
Guidance for businesses on how to set up, register and name a new company or partnership with Companies House
Stamp Duty on shares
Stamp Duty on shares and securities when you buy through the stock market or a stock broker
Stamp Duty Land Tax: introduction
Stamp Duty Land Tax is usually payable when you buy or lease land or property - it's also sometimes payable on transfers of ownership of property or land
Stamp Duty Land Tax returns
Completing, amending and paying Stamp Duty Land Tax returns
Stamp Duty before December 2003
You pay Stamp Duty when you buy shares using a stock transfer form, on some transfers of interest in partnerships and on land or property transactions entered into before 1 December 2003
Carrying out and commissioning research on overseas markets
Undertaking market research in overseas export markets.