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
Register to vote Register by 18 June to vote in the General Election on 4 July.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List.
Form PF179: Evidence on registration of a Bill of Sale given by way of security for the payment of money (Bills of Sales Act 1878 ss.8 and 10; Bills of Sale Act (1878) Amendment Act 1882 s.10).
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Guidance on electronic sales suppression (ESS), also known as till fraud or till manipulation, and information on how to make a disclosure.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Guidance for local authorities on how to access the local government income compensation scheme for lost sales, fees and charges as a result of COVID-19.
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
Once a VMP is on the UK market an MAH must record and submit the results of their signal management process, alongside sales and worldwide authorisation status data.
Find out if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
This collection brings together all documents relating to social housing sales (including Right to Buy and transfers).
Find out when transactions involving land and buildings are exempt from VAT.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
What you need to do if you sell or store tobacco products in the UK.
Anyone in Northern Ireland selling medicines to the public via a website must still comply with the requirement to apply the EU common logo.
Notify the Treasury Solicitor of a sale by a mortgagee of bona vacantia land.
How to comply with hallmarking law if your business supplies items described as precious metal (gold, silver, platinum or palladium).
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).