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How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Use form VAT101B to tell HMRC if you've made any errors or omissions in the EU sales figures you've already submitted on form VAT101.
Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.
Employment Appeal Tribunal Judgment of Judge Auerbach on 19 April 2024.
Use these general provisions to help you determine the origin of your products.
Guide to licensing procedure and other restrictions for export of controlled dual-use items, software and technology, goods for torture and radioactive sources.
The government's summary of EU Commission delegated and implementing acts arising from EU directive 2003/87/EC on greenhouse gas emissions allowance trading.
Find out what to do if EU countries have deducted tax from interest, royalty and dividend payments made into the UK.
Use the case studies to help you decide when your goods may (or may not) go beyond insufficient production.
Check what processes are considered as insufficient production under the Trade and Cooperation Agreement.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
What you need to do as a farming business to trade with the EU.
The EU Emissions Trading System Union Registry: how it works, how Kyoto units are used for compliance within the EU ETS and how to participate in carbon allowance auctions.
If you buy and sell goods between Northern Ireland and the EU, find out how to use a margin scheme to account for VAT. (VAT Notice 718)
Respond by 21 December 2012. Template for responses to the consultation on government proposals on how to design and administer a scheme to …
The government's summary of EU legislation about end-of-life vehicles and type approval with respect to their reusability, recyclability and recoverability.
Find recognised suppliers and software for filing your EC Sales List declarations online.
The government's summary of an amendment to an EU decision that renews the existing derogation of a simplified measure for fuel VAT rates in Northern Ireland.
The government's summary of a proposed amendment to EU directive 2006/112 as regards VAT rules for the digital age.
This paper outlines the UK's position on continuity in the availability of goods in UK and EU markets at the point of EU exit
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