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Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
This tax information and impact note applies to businesses registered or liable to be registered for VAT that sell mobiles or computer chips in the UK under the VAT domestic reverse charge procedure.
This brief explains how UK businesses selling mobile phones or computers to UK customers will no longer be required to report this information HMRC.
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
What driving instructors should do to carry out realistic mock driving tests, including what needs to be in the test, assessing faults and recording the result.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under...
This Tax Information and Impact Note is about VAT reverse charges for wholesale supplies of electronic communications services.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Check the availability and any issues affecting the Reverse Charge Sales List (RCSL) online service.
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
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