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When and how you need to register your item or apply for an exemption certificate to deal in ivory.
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
VAT margin schemes tax the difference between what you paid for an item…
You can only use a margin scheme for: second-hand goods works of art…
You must keep the usual VAT records when you use a margin scheme. You must…
You must show any goods you bought or sold using a margin scheme on your…
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
How to check if an ivory item you are buying or hiring has been correctly registered or certified, and how to register as a new owner.
NHS Business Services Authority contact number for ordering prepaid prescriptions for 3 or 12 months at a cheaper rate than single prescriptions
Check if your import, export or re-export needs a permit or certificate under the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES).
Take goods temporarily out of Great Britain using ATA Carnet, Returned Goods Relief, declaration by conduct, oral declaration, Duplicate Lists.
When you do and do not have to offer a refund, repair or replacement, unconditional refunds for online purchases, and penalties for deceiving customers
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 import plants, fruit, vegetables, cut flowers, trees, seeds and used agricultural machinery from non-EU countries to Great Britain (England, Scotland and Wales).
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.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
How to make an import declaration and get goods through the UK border.
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
How to get VAT relief if you’re buying goods because of your disability.
How to import plants, fruit, vegetables, cut flowers, trees, seeds and used agricultural machinery to Great Britain (England, Scotland and Wales) from the EU.
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
Things to consider when buying and using products.
How to begin with evaluating a digital health product, including when to evaluate, budgeting and getting support.
What you need to do if you sell or store tobacco products in the UK.
Don’t include personal or financial information like your National Insurance number or credit card details.
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