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Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
VAT margin schemes tax the difference between what you paid for an item…
You can only use a margin scheme for: second-hand goods works of art…
You must keep the usual VAT records when you use a margin scheme. You must…
You must show any goods you bought or sold using a margin scheme on your…
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Procurement options available from the Crown Commercial Service for the public sector.
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
Things to consider when buying and using products.
Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period.
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.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
When and how you need to register your item or apply for an exemption certificate to deal in ivory.
Bringing in goods for personal use when you travel to the UK from abroad - types of tax and duty, duty free, EU and non-EU arrivals, banned and restricted goods.
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
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.
Find out about the Fruit and Vegetables Aid Scheme.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
How to use Method 4 to work out the customs value of your imported goods if you’re an importer or clearing agent.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
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