Value Added Tax Guidance

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International transactions

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Latest Guidance
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8 Aug 2019

This guidance note provides a summary of the information produced by HMRC regarding the Authorised Economic Operator (AEO), its main benefits and how to apply for the...

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8 Aug 2019

This guidance note provides an overview of the procedure of bringing non-EU goods into the EU and storing them in an approved depository until they are assigned to a...

VAT_tax_img5
8 Aug 2019

This guidance note provides an overview of the Temporary Storage (TS) requirements under the Union Customs Code (UCC) that came into effect from 1 May 2016.For details of...

VAT_tax_img5
8 Aug 2019

This guidance note provides an overview of Returned Goods Relief and how it operates since the introduction of the Union Customs Code (UCC). For details of the scheme...

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8 Aug 2019

This guidance note provides an overview of the civil penalties that can be imposed by HMRC on a business who engages in international trade in goods and who does not...

VAT_tax_img6
28 Jun 2019

Customs - commonly used terminologyThe attached document provides a list of the most commonly used terminology used in respect of imports and customs duties. This table...

VAT_tax_img6
28 Jun 2019

Shipping terms (Incoterms)The attached document provides an overview of the standard shipping terms that are used for freight transportation and which party is...

VAT_tax_img8
28 Jun 2019

Countries that are inside the EU for customs purposesThe following countries are treated as being EU countries for customs purposes:Aland IslandsItalyAndorra (only for...

VAT_tax_img8
28 Jun 2019

The EU has introduced a number of rules and regulations that are detailed in a number of pieces of EU legislation. However, the main rules are provided for in the...

VAT_tax_img8
28 Jun 2019

Businesses importing goods via the post, using Royal Mail or Parcelforce, from a non-EU country must declare the goods to HMRC. In most cases the sender will make the...

Latest Guidance
VAT_tax_img
Value Added Tax

This guidance note provides a summary of the information produced by HMRC regarding the Authorised Economic Operator (AEO), its main benefits and how to apply for the...

VAT_tax_img7
Value Added Tax

This guidance note provides an overview of the procedure of bringing non-EU goods into the EU and storing them in an approved depository until they are assigned to a...

VAT_tax_img5
Value Added Tax

This guidance note provides an overview of the Temporary Storage (TS) requirements under the Union Customs Code (UCC) that came into effect from 1 May 2016.For details of...

VAT_tax_img5
Value Added Tax

This guidance note provides an overview of Returned Goods Relief and how it operates since the introduction of the Union Customs Code (UCC). For details of the scheme...

VAT_tax_img3
Value Added Tax

This guidance note provides an overview of the civil penalties that can be imposed by HMRC on a business who engages in international trade in goods and who does not...

VAT_tax_img6
Value Added Tax

Customs - commonly used terminologyThe attached document provides a list of the most commonly used terminology used in respect of imports and customs duties. This table...

VAT_tax_img6
Value Added Tax

Shipping terms (Incoterms)The attached document provides an overview of the standard shipping terms that are used for freight transportation and which party is...

VAT_tax_img8
Value Added Tax

Countries that are inside the EU for customs purposesThe following countries are treated as being EU countries for customs purposes:Aland IslandsItalyAndorra (only for...

VAT_tax_img8
Value Added Tax

The EU has introduced a number of rules and regulations that are detailed in a number of pieces of EU legislation. However, the main rules are provided for in the...

VAT_tax_img8
Value Added Tax

Businesses importing goods via the post, using Royal Mail or Parcelforce, from a non-EU country must declare the goods to HMRC. In most cases the sender will make the...