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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.
Employment Appeal Tribunal Judgment of Judge Auerbach on 19 April 2024.
Use these general provisions to help you determine the origin of your products.
Guidance for UK jewellery importers and exporters.
The government's summary of EU Commission delegated and implementing acts arising from EU directive 2003/87/EC on greenhouse gas emissions allowance trading.
The government's summary of a European Commission proposal on the rationalisation and simplification of reporting requirements in certain EU legislation.
Use the case studies to help you decide when your goods may (or may not) go beyond insufficient production.
Guide to licensing procedure and other restrictions for export of controlled dual-use items, software and technology, goods for torture and radioactive sources.
Use reference materials and access current regulations for the EU Emissions Trading System.
Employment Appeal Tribunal Judgment of Lord Fairley on 18 April 2024.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.
Employment Appeal Tribunal Judgment of Judge Tayler on 16 April 2024.
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.
How retained GEA licences authorise the export of certain controlled items to specified countries.
Find recognised suppliers and software for filing your EC Sales List declarations online.
The government's summary of a proposed amendment to EU directive 2006/112 as regards VAT rules for the digital age.
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
The Government's summary of an EU proposed regulation regarding the inclusion of certain drug precursors in the EU list of scheduled substances.
The government's summary of EU legislation about end-of-life vehicles and type approval with respect to their reusability, recyclability and recoverability.
Delivered by the Deputy Prime Minister
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