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How to apply VAT rules to supplies, imports and export of gold and investment gold.
List of gold coins considered as investment gold coins for VAT exemption as detailed in Group 15 to Schedule 9 of the VAT Act 1994 purposes.
Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield and Judge Guy Brannan on 23 April 2024
Tertiary legislation about gold imports and exports (originally published in VAT Notice 701/21).
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
How to comply with hallmarking law if your business supplies items described as precious metal (gold, silver, platinum or palladium).
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.
This guidance is to help you know how to recognise a hallmark and who to contact about your consumer rights.
You must declare £10,000 or more in cash, or the equivalent in another currency, if you take it between Great Britain and any other country.
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
FCDO travel advice for Guinea. Includes safety and security, insurance, entry requirements and legal differences.
Find out what you can do with your goods when they are being processed or repaired using outward processing.
FCDO travel advice for Nepal. Includes safety and security, insurance, entry requirements and legal differences.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
You need a lease from the Crown Estate Scotland to explore or mine gold or silver commercially in Scotland
Export bar placed on Iron Age gold brooches to allow time for a UK institution to acquire them.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
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