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Find out when transactions involving land and buildings are exempt from VAT.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
If you have a disability, or are an organisation supporting disabled people, you may be able to claim relief from Customs Duty and VAT.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
Find out who can be authorised to store, process or produce excise goods in a UK Freeport customs site and how to apply to do so.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
The guide to VAT rules and procedures.
Find out how to make tax and duty-free supplies to NATO visiting forces, NATO International Military Headquarters and US military cemeteries in the UK.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
Information for potential suppliers about Skills Bootcamps including how to qualify onto, and bid for contracts through the dynamic purchasing system (DPS).
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