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How to apply VAT rules to supplies, imports and export of gold and investment gold.
This guidance is to help you know how to recognise a hallmark and who to contact about your consumer rights.
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
VAT margin schemes tax the difference between what you paid for an item…
You can only use a margin scheme for: second-hand goods works of art…
You must keep the usual VAT records when you use a margin scheme. You must…
You must show any goods you bought or sold using a margin scheme on your…
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
When and how you need to register your item or apply for an exemption certificate to deal in ivory.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.
How to check if an ivory item you are buying or hiring has been correctly registered or certified, and how to register as a new owner.
How to comply with hallmarking law if your business supplies items described as precious metal (gold, silver, platinum or palladium).
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Investors and businesses may be legally required to tell the government about certain sensitive acquisitions under the National Security and Investment Act.
You need a lease from the Crown Estate Scotland to explore or mine gold or silver commercially in Scotland
Guidance for Trading Standards officers on how to enforce the hallmarking law.
Permitted descriptions for gold plated silver articles at point of sale in the UK.
The guide to VAT rules and procedures.
Use this service to register an ivory item or apply for an exemption certificate to deal in ivory.
How you import from and export to Switzerland.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
The T30 exemption allows you to recover silver from waste produced in connection with printing or photography.
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