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From 1 October 2024, more materials facilities will need to sample and report their waste. Sampling and reporting will be more detailed and more frequent under the amended regulations.
How product specific rules are used to identify the country of origin when importing or exporting between the UK and EU.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
How to account for VAT on vehicles and fuel you use for your business.
Find out about partial exemption special methods for government departments.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Work out how much annual allowance you get for your pension savings for 2016 to 2017 and each later tax year.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Find out how to treat member’s voluntary pension contributions following the public service pensions remedy (also known as McCloud).
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Guidance to help organisations choose a monitoring approach for stack emissions to air that meets Environment Agency and MCERTS requirements (formerly part of M2).
Find out what records you must keep and how to keep them if you're registered for VAT.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
Find out how to claim input tax on funded pension scheme expenditure for both employers and trustees.
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