Guidance and regulation

Find out when you can expect to receive a reply from HMRC to a query or request you've made.

• From: HM Revenue & Customs
• Updated: 10 May 2023

Find and use tools and calculators that will help you work out your tax.

• From: HM Revenue & Customs
• Updated: 28 March 2024

A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.

• From: HM Revenue & Customs
• Updated: 11 July 2022

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 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 which types of food are zero-rated and which are standard-rated for VAT purposes.

• From: HM Revenue & Customs
• Updated: 5 August 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 which service to use for import declarations made on the Customs Declaration Service (CDS) or Customs Handling of Import and Export Freight (CHIEF).

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

Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.

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

Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.

• From: HM Revenue & Customs
• Updated: 14 September 2023

How and when you can apply zero-rated VAT to exported goods.

• From: HM Revenue & Customs
• Updated: 31 October 2023

Find out which country’s VAT rules to use when supplying services abroad.

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

Find out how to make changes to your VAT registration details using your VAT online account or using form VAT484.

• From: HM Revenue & Customs
• Updated: 12 April 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 if you need to update your VAT Return, make the correction online or use the VAT652 form to notify HMRC about errors.

• From: HM Revenue & Customs
• Updated: 16 June 2023