Guidance and regulation

If you account for your import VAT on your VAT Return, you’ll have to access the Customs Declaration Service to get a postponed import VAT statement online.

• From: HM Revenue & Customs
• Updated: 28 June 2023

How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.

• From: HM Revenue & Customs
• Updated: 24 January 2024

The guide to VAT rules and procedures.

• From: HM Revenue & Customs
• Updated: 29 September 2023

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.

• From: HM Revenue & Customs
• Updated: 29 September 2022

Find out how to amend your VAT records if you've made errors, correct errors on your VAT Return and claim a refund if you’ve overpaid VAT.

• From: HM Revenue & Customs
• Updated: 6 January 2023

What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.

• From: HM Revenue & Customs
• Updated: 8 March 2024

Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.

• From: HM Revenue & Customs
• Updated: 19 February 2024

Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.

• From: HM Revenue & Customs
• Updated: 18 May 2022

How to account for VAT on vehicles and fuel you use for your business.

• From: HM Revenue & Customs
• Updated: 20 October 2023

Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.

• From: HM Revenue & Customs
• Updated: 31 December 2020

Find out when transactions involving land and buildings are exempt from VAT.

• From: HM Revenue & Customs
• Updated: 31 December 2020

How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.

• From: HM Revenue & Customs
• Updated: 1 July 2014

When and how to account for VAT when you transfer a business as a going concern (TOGC).

• From: HM Revenue & Customs
• Updated: 31 December 2020

Find out about the VAT place of supply rules if your business sells digital services to private consumers.

• From: HM Revenue & Customs
• Updated: 28 March 2022

How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.

• From: HM Revenue & Customs
• Updated: 15 February 2024

Find out what records you must keep and how to keep them if you're registered for VAT.

• From: HM Revenue & Customs
• Updated: 18 March 2024

Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.

• From: HM Revenue & Customs
• Updated: 5 August 2022

Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activites.

• From: HM Revenue & Customs
• Updated: 6 February 2023

Find out how to account for VAT on entertainment provided by your business.

• From: HM Revenue & Customs
• Updated: 29 February 2012

How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.

• From: HM Revenue & Customs
• Updated: 18 April 2024