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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.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
Find out if you’re a money service business and need to register with HMRC under the money laundering regulations.
Use your duty deferment account to delay paying most duties and import VAT.
As a vet or pharmacist, you must follow legal requirements when working with controlled drugs in veterinary medicine.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield and Judge Guy Brannan on 23 April 2024
Guidance on the official receivers' duty to deal with the books and records of insolvents.
What community amateur sports clubs (CASCs) pay tax on, tax relief they can get, rates relief, Gift Aid, and VAT
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
We’re working to help people securely prove who they are without having to rely on physical documents.
Guidance on dealing with transactions at undervalue and preferences
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