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Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Get help to classify ceramic articles for import and export.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
How to claim a VAT refund in the UK if you're established outside the UK.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
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)
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
There are different regulations which apply to devices and equipment including hand gels and PPE (personal protective equipment)
Use these general provisions to help you determine the origin of your products.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
How to import, export, or manufacture pre-charged equipment containing hydrofluorocarbons (HFCs) in Great Britain.
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
Get help to classify various types of vehicles such as mobility scooters, dumpers and utility vehicles, all-terrain vehicles and e-bikes for import and export.
You can claim relief to pay no Customs Duty or VAT if you’re importing donated medical equipment from outside the UK and EU.
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