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VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
VAT is a tax you pay on most goods and services. % of VAT What the rate…
In shops Any VAT due is already included in the price of something you buy…
You’ll pay a rate of either 5% or 0% VAT when certain energy-saving…
If you’re over 60, you pay a reduced rate of VAT (5%) on certain mobility…
You can only buy tax-free goods from shops: in Great Britain (England,…
Tobacco Duty is included in the price you pay for cigarettes, cigars and…
Fuel Duty is included in the price you pay for petrol, diesel and other…
Airlines pay Air Passenger Duty (APD) for every passenger who flies from…
Insurance Premium Tax (IPT) is usually included in the price you pay for…
FCDO travel advice for Bolivia. Includes safety and security, insurance, entry requirements and legal differences.
The Foreign, Commonwealth & Development Office (FCDO) provides advice…
This advice reflects the UK government’s understanding of current rules…
Terrorism There is a high threat of terrorist attack globally affecting UK…
Before you travel check that: your destination can provide the healthcare…
The Foreign, Commonwealth & Development Office (FCDO) cannot provide…
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
How to assess household and non-household packaging from 2024 onwards if you’re a UK organisation affected by extended producer responsibility (EPR) for packaging.
The guide to VAT rules and procedures.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Rules for online and distance selling for businesses
Find out when transactions involving land and buildings are exempt from VAT.
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
Find out how to charge and collect excise duty on fuel used in private pleasure craft and fuel used for private pleasure flying.
FCDO travel advice for Trinidad and Tobago. Includes safety and security, insurance, entry requirements and legal differences.
Your purchasing strategy must show you’ve considered commercial and technology aspects, and contractual limitations.
Tax and reporting rules for employers covering the cost of personal expenses on overnight business trips
Bringing in goods for personal use when you travel to the UK from abroad - types of tax and duty, duty free, EU and non-EU arrivals, banned and restricted goods.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Reports on departmental spending over £500 with a government procurement card (GPC).
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
How to account for VAT if you're a supplier and accept purchasing cards, or a business that buys goods and services using a purchasing card.
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
Find out about other simplifications you can apply for with consignor or consignee status.
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