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How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
How to complete supplementary declarations for imports using aggregation.
Using Memorandums of Understanding for cloud services.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
Guidance for Police and Crime Commissioners on how to access the income loss recovery scheme for lost sales, fees and charges as a result of COVID-19.
How the UK supports the use of combined heat and power (CHP) or 'cogeneration', which avoids network losses and reduces emissions.
What you need to do if you sell or store tobacco products in the UK.
Find out about the different simplified declarations for imports and what you need to do to get authorisation to use them.
Guide for overseas investors on how to access NHS procurement channels.
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
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