Guidance and regulation

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

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

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

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

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

How to get VAT relief if you’re buying goods because of your disability.

• From: HM Revenue & Customs
• Updated: 22 January 2019

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

Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.

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

Find out about group and divisional VAT registration and the forms you should use to apply.

• From: HM Revenue & Customs
• Updated: 25 January 2024

Find out if you can get VAT relief if you're having building work done in your home related to your disability.

• From: HM Revenue & Customs
• Updated: 6 January 2015

Find out when you can zero rate books and other forms of printed matter.

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

Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.

• From: HM Revenue & Customs
• Updated: 19 June 2020

Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.

• From: HM Revenue & Customs
• Updated: 2 August 2011