We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Doorstep selling, regulations, written notice of the right to cancel, exemptions, penalties
Sales Staff Association trade union: annual returns, rules, statement to members, decisions and other related documents.
What you must do when you sell your company, partnership or sole trader business
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Invoicing and taking payment from customers, what invoices must include, VAT invoices, sole trader invoices, limited company invoices, payment options, charging for late payment, chargebacks
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
How to appoint a payment representative or an agent to deal with VAT-related payments if you do not have a business establishment in the UK.
How VAT affects travel agents and tour operators.
The guide to VAT rules and procedures.
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.
Rules on consumer and business sales contracts under the Unfair Contract Terms Act and Unfair Terms in Consumer Contracts Regulations
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).