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

Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).

• From: HM Revenue & Customs
• Updated: 24 September 2020

Find technical information about the VAT reverse charge if you buy or sell building and construction services.

• From: HM Revenue & Customs
• Updated: 9 December 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

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 a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.

• From: HM Revenue & Customs
• Updated: 7 December 2023

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

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 when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.

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

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

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

Find out about the VAT liability of insurance transactions and insurance related services.

• From: HM Revenue & Customs
• Updated: 22 August 2023

Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.

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

Find out if you need to account for the reverse charge for buildings and construction services you supply.

• From: HM Revenue & Customs
• Updated: 24 September 2020

Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.

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

Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.

• From: HM Revenue & Customs
• Updated: 26 September 2022

Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.

• From: HM Revenue & Customs
• Updated: 4 March 2024

Find out which services and goods relating to welfare are exempt from VAT, and if welfare services and goods that you provide can be exempt from VAT.

• From: HM Revenue & Customs
• Updated: 5 July 2011

How to apply VAT rules to supplies, imports and export of gold and investment gold.

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