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Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
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.
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
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
Find out about the calculation of the company car benefit charge.
How to account for VAT on vehicles and fuel you use for your business.
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
Find out how to apply VAT if you're in the taxi and private hire car trade.
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)
How to account for VAT if you're a supplier and accept purchasing cards, or a business that buys goods and services using a purchasing card.
The guide to VAT rules and procedures.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Find out what records you must keep and how to keep them if you're registered for VAT.
Provides guidance on cost recovery by the Planning Inspectorate and public authorities enabled by Regulation 2A and Regulation 12A of the Infrastructure Planning (Fees) Regulations 2010.
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