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HM Customs and Excise Charter

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees HM Customs and Excise Charter HMRC Reference:Notice 400 (March …

HM Customs and Excise Charter

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Library > VAT, Customs & Excise HM Customs and …

HM Customs and Excise Charter

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Import & Export HM Customs and Excise Charter HMRC…

Useful resources

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Accessibility

This page is the HMRC Accessibility page. It provides customers with links to various informational pages on the subject of Accessibility

Ships, aircraft and associated services

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees Ships, aircraft and associated services HMRC Reference:Notice …

Ships, aircraft and associated services

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Library > VAT, Customs & Excise Ships, aircraft and…

Ships, aircraft and associated services

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Import & Export Ships, aircraft and associated …

Chartering: Charter party contracts for shipping (examples)

VTRANS110320 - Chartering: Charter party contracts for shipping (examples) A wide variety of ship charters exist. These notes describe the main types of contract (or “charterparty”) which may be concluded between a …

HM Customs and Excise's Bilingual Services in Wales

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees HM Customs and Excise's Bilingual Services in Wales HMRC …

Tour Operators Margin Scheme

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees Tour Operators Margin Scheme HMRC Reference:Notice 709/5 (…

Tour Operators Margin Scheme

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Library > VAT, Customs & Excise Tour Operators …

Tour Operators Margin Scheme

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Import & Export Tour Operators Margin Scheme HMRC …

Chartering: Meaning of “charter

VTRANS110310 - Chartering: Meaning of “charter” General The correct VAT treatment of supplies of ships and aircraft under charter can cause difficulties for several reasons. Firstly, the term “charter” is used …

Special Accounting Schemes for Air Passenger Duty (APD)

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Library > VAT, Customs & Excise Special Accounting …

Chartering: BIMCO Charter codes (examples)

VTRANS110350 - Chartering: BIMCO Charter codes (examples) A) Voyage Charter-Parties Code Name CEMENT Standard Voyage Charter Party for the Transportation of Bulk Cement and Cement Clinker in Bulk CEMENTVOY COAL,…

Chartering: Liability

VTRANS110340 - Chartering: Liability The first test to apply is whether the ship or aircraft in question is a qualifying craft within the meaning of the VAT Act 1994, Schedule 8, Group 8- see VTRANS110100. …

Overseas leasing: Qualifying purpose: ships and aircraft

There is a main object test for ships and aircraft

Entitlement: Immigration rules: Transitional rules: nationals of ECSMA and Social Charter ...

Transitional rules: nationals of ECSMA and Social Charter countries