Check the rates of duty for beer, cider, spirits, wine and other fermented products.

If you trade in draught alcoholic products, find out if you could pay a reduced rate of Alcohol Duty.

Find the full rates of duty and calculation examples that apply if you make, import or hold beer, cider, spirits, wine or other fermented products.

The figures you’ll need and how to use them to work out your discounted duty rates.

Find tax type codes (DE 4/3) which may be declared for goods liable to excise duty, their associated excise duty rates and guidance on how to determine the tax types that apply to goods liable to excise duty.

Guidance on the UK prohibitions and restrictions for imports and exports.

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The operational guidance chapters are under review as the relevant content is also published in the technical guidance chapters of this Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular content regularly, please emailhmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.The aim of the Compliance Handbook is to help users understand and apply HMRC's penalties and compliance powers, as set out by legislation.

Find out what to do if you have something seized (Notice 12A).

Find out how to register for Corporation Tax if you are a non-UK resident company who has sold, gifted or transferred ownership of UK property or land.