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 if you need to pay tax on income from goods or services traded online.
Ways to sell to the public sector - including the Digital Marketplace, Contracts Finder
Get a customs declaration form to take goods with you to sell outside the EU
What you need to do if you sell or store tobacco products in the UK.
Guide for overseas investors on how to access NHS procurement channels.
Working out and paying Capital Gains Tax (CGT) if you sell shares, claiming tax relief
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.
How to take part in research to help improve buying and selling.
Work out Private Residence Relief when you sell your home, whether you need to pay Capital Gains Tax (CGT) and what proportion of your gain you pay tax on
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
Find out which method you should use to calculate the customs value if you’re a selling agent or branch office.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
Selling or giving away an asset you claimed capital allowances on - balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
Anyone in Northern Ireland selling medicines to the public via a website must still comply with the requirement to apply the EU common logo.
What you must do if you are a wholesaler or reseller selling fluorinated gas (F gas) in cylinders or equipment.
What makes you self-employed, what counts as trading and what to do, including registering for Self Assessment.
Find out about VAT and distance selling goods from the EU to customers in Northern Ireland if you're a business abroad.
British Hallmarking Council guidance on selling articles of precious metal on the internet, to comply with UK hallmarking legislation.
Privacy notice for the ‘Home buying and selling improvement’ research with citizens.
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).