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 out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Upper Tribunal Administrative Appeals Chamber decision by Judge on 2024.
How to get plant breeders' rights and what protection it gives your plant varieties.
Find out details of the procedure codes and additional procedure codes that are excluded from use with Simplified Declaration Procedure (SDP) with regular use and Entry in Declarants Records (EIDR).
Employment Appeal Tribunal Judgment of Mrs Justice Eady on 16 May 2024.
Find out how you can use, process or store similar free circulation goods in place of goods that you have declared for a customs special procedure.
Find out about partial exemption special methods and how to calculate VAT recovery methods if you're a NHS body.
Guidance for the veterinary pharmaceutical industry on how to apply for and maintain a joint-label for use on veterinary medicines placed on the market in the UK and Ireland.
Supplier declarations are where your UK supplier provides you with information needed to prove the origin of your goods for preferential rates of duty between the UK and other countries.
Find out about group and divisional VAT registration and the forms you should use to apply.
Find out how you can apply to change the commons registers to record a historic event.
Standardisation explained.
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).