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
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
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
The rules on subscriptions and how to repair a Junior ISA if you're an ISA manager.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Providers with identified cases will be contacted at the end of January and asked to give an update on the status of each case.
Use the Worldwide Disclosure Facility (WDF) to disclose a UK tax liability that relates wholly or in part to an offshore issue.
Learn more about the support available to tax agents and advisers which will help you and your clients.
Find out about the VAT liability of insurance transactions and insurance related services.
Find out about sending a Stamp Duty Land Tax (SDLT) return, late filing penalties, amending a return and applying for a refund.
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).