We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Register to vote Register by 18 June to vote in the General Election on 4 July.
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 apply for a licence to export cultural goods, including antiques, furniture and archaeological items.
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...
You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery exhibits into the UK.
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’.
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Latest sales figures for the Digital Marketplace.
Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).