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Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Find out how to import timber and wood material, including the documents, identity checks and plant health inspections required.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Supplier declarations are where your UK supplier provides you with information needed to prove the origin of your goods for preferential rates of duty between the UK and other countries.
Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out the rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.
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.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
When and how you need to register your item or apply for an exemption certificate to deal in ivory.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Substances that are classed as persistent organic pollutants (POPs) and when you're allowed to use them.
Find out what goods you do not value when when working out the VAT due on import to the UK.
Follow this groundwater protection code of practice to prevent pollution from solvent use and storage.
You can only import certain goods using an ATA Carnet to claim relief under temporary admission in the UK. Some goods have special conditions attached.
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