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Find out about Alcoholic Ingredients Relief, which is the repayment of excise duty charged on spirits, beer, wine, other fermented products and cider.
Find out how to import timber and wood material, including the documents, identity checks and plant health inspections required.
How to appeal against a parking ticket, bus lane fine or other penalty charge notice (PCN) - and what happens if you get a charge certificate or order of recovery
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Form A is used to give proof of origin for goods being imported from countries covered by the Developing Countries Trading Scheme.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
We publish these summaries when we or the setting need to take action to ensure they are meeting requirements.
Find out when you can zero rate books and other forms of printed matter.
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.
What happens if you underpay import or export duties and who is responsible for the debt.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out when transactions involving land and buildings are exempt from VAT.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
How to object to the registration of a lasting or enduring power of attorney - including forms and fees
You can claim relief to pay no Customs Duty and VAT if you're importing therapeutic substances of human origin, blood-grouping or tissue-typing reagents, or related packaging, solvents and accessories.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
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