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Authors of original works of art are entitled to a royalty each time one of their works is resold through an art market professional.
UK artists will earn new royalties when their work is resold in Australia through the UK-Australia Free Trade Agreement.
Working with the EU in the art market sector.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Find out if you’re an art market participant and need to register with HMRC under the money laundering regulations.
Find out which disposals of assets from historic houses are within the scope of VAT.
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
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).
The Reviewing Committee on the Export of Works of Art and Objects of Cultural Interest (RCEWA) advises the government on the export of cultural property. If an artwork is sold to a foreign buyer, it also advises on whether to...
We are looking to learn more about how Artist’s Resale Right is working since its introduction to UK law in 2006.
Lord Parkinson speech from the launch of the British Art Market Federation’s new economic report: ‘The British Art Market in 2023’.
Lord Parkinson gave the keynote speech at the Arts and Humanities Research Council (AHRC) Impact Acceleration Award (IAA) policy meeting.
You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery exhibits into the UK.
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Prime Minister Rishi Sunak and Culture Secretary Lucy Frazer will today champion the arts at Number 10 Downing Street to mark the 20th anniversary of the groundbreaking Frieze London Art Fair.
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.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
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