They must also keep certain records and do certain paperwork - including giving statements to some of their subcontractors and making monthly returns to HM Revenue & Customs (HMRC).

We cover ports, airports and certain locations where Customs give regular or occasional attendance in our Notice 112 Attendance and charges by HM Revenue & Customs.

When you're taking over a going concern that involves the transfer of land or buildings, if you decide to opt to tax you need to give HM Revenue & Customs (HMRC) written notification, by a certain date.

During his time in Chicago, Hermann was given the position as Collector of Internal Revenue for the First Illinois District by President Ulysses Grant.

If you do decide to use a tax adviser or an accountant, you need to give written permission for them to deal directly with HM Revenue & Customs (HMRC) on your behalf.

We will not give information to anyone outside HM Revenue & Customs unless the law permits us to do so.

It gives the opportunity for HM Revenue & Customs (HMRC) to consider representations from over 20 member organisations on a face-to-face basis.