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
Register to vote Register by 18 June to vote in the General Election on 4 July.
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 about the VAT place of supply rules if your business sells digital services to private consumers.
Find out about repayment and remission of customs duties by HMRC and how to apply.
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
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.
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
How a product complies with EU safety, health and environmental requirements, and how to place a CE marking on your product.
Identify, describe, classify and manage waste upholstered domestic seating containing persistent organic pollutants (POPs).
Guidance for food businesses on the Weights and Measures (Food) (Amendment) Regulations 2014.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
If you're a pawnbroker who sells unredeemed pawns in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Use this service to register an ivory item or apply for an exemption certificate to deal in ivory.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
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).