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 who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
What the confirmation statement is and how to send your statement to Companies House.
Who can use the VAT Annual Accounting Scheme and how to apply.
Find out how to understand and use the information on your monthly statements.
Use your duty deferment account to delay paying most duties and import VAT.
If you account for your import VAT on your VAT Return, you’ll have to access the Customs Declaration Service to get a postponed import VAT statement online.
Sending your confirmation statements.
How to get approval to use the Flexible Accounting System if you’re an agent, and how to use the system to pay customs charges on goods your client has imported.
How to provide evidence of your UK residence if we can’t confirm this through an automated check of UK tax and some benefits records.
How to file an update statement for an overseas entity and its beneficial owners or managing officers.
You must provide information on flexible access, pension savings, relevant benefit crystallisation events, lump sum death benefits and overseas transfers.
What is a financial statement and why should directors maintain them?
Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.
Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.
If you’re coming to the UK, you’ll need to prove you have enough money to support yourself and any dependants in the UK.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
A contract is an agreement between employee and employer setting out implied and explicit terms and conditions - written statement of particulars, collective agreements
Information to help you identify if your organisation needs to publish a modern slavery statement.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
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).