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.

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.

However, the Customs Union for the Malay Peninsula could only be established in 1946, that is with the formation of the Malayan Union in April, 1946, and the department was given the name Customs and Excise of Malayan Union.