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Licence allowing the export of low value shipments of certain goods.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
Find out how to apply to operate a Designated Export Place (DEP) to clear goods inland at an approved premises before moving goods to an air or sea port.
How to make sure that your products are properly checked for conformity and your technical documents are managed correctly.
What you need to do to comply with regulations on manufactured products you place on the market in Great Britain.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
How to use a budget impact analysis to evaluate your digital health product.
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.
If you're registered for the VAT Import One Stop Shop (IOSS) in the EU and sell eligible low value goods into Northern Ireland, use this service to tell HMRC your VAT IOSS registration number.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out if you’re a high value dealer and need to register with HMRC under the money laundering regulations.
Use these general provisions to help you determine the origin of your products.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Guide to licensing procedure and other restrictions for export of controlled dual-use items, software and technology, goods for torture and radioactive sources.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Examples of how and when to adjust the customs value for commercial level and quantity when using Methods 2 or 3 if you’re an importer or clearing agent.
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