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Latest HMRC News

• Guidance: CDS Declaration Completion Instructions for Exports

  This guide provides detailed completion instructions for data elements when making a written export declaration to the Customs Declaration Service (CDS).

• Guidance: Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS)

  Find out the completion rules and instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for Imports.

• Guidance: CDS Declaration Completion Instructions for Imports

  This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS).

• Guidance: Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service

  Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).

• Guidance: Appendix 1: DE 1/10: Requested and Previous Procedure Codes

  This appendix contains the specific completion rules instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for exports.

• Guidance: Appendix 2 C21e: Data Element 1/11: Additional Procedure Codes

  This Appendix contains the specific completion rules instructions for each 3-digit Export Additional Procedure Code that can be used in Data Element 1/11 for Customs Clearance Requests (CCR).

• Guidance: Appendix 2 C21i: DE 1/11: Additional Procedure Codes

  This Appendix contains the specific completion rules instructions for each 3-digit Import Additional Procedure Code that can be used in Data Element (DE) 1/11 for Customs Clearance Requests (CCR) C21i.

• Capital Gains Manual

  HMRC is reviewing the CG Manual to ensure it provides HMRC’s interpretation of relevant legislation where there is more than one reasonable view of how rules work.Where material in the CG Manual isn’t providing an interpretation, that material is being removed. Where appropriate, material will be reproduced elsewhere and linked from the CG Manual.

• VAT Supplies in Warehouse and Fiscal Warehousing

  Guidance on the supplies of goods within a warehousing regime

• Trusts, Settlements and Estates Manual

  An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.