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Get help to classify ceramic articles for import and export.
Find out about partial exemption special methods for government departments.
Find out the rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Use these general provisions to help you determine the origin of your products.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
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.
Find out when you can zero rate books and other forms of printed matter.
You can only import certain goods using an ATA Carnet to claim relief under temporary admission in the UK. Some goods have special conditions attached.
Check the tariff classification for accessories for toys.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Find out which country’s VAT rules to use when supplying services abroad.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
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 when you can zero rate VAT for advertisements and goods used for the collection of donations.
Find out more information on expenses, payments and benefits that are non-taxable.
Guidance on Defence and Security Accelerator terms and conditions for funding, contracts and intellectual property rights.
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