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Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out when you can zero rate books and other forms of printed matter.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
All VAT-registered businesses should now be signed up for Making Tax…
You cannot charge VAT on exempt goods or services. If you buy or sell an…
There are different rules for charging VAT on discounts, gifts and free…
You can reclaim VAT on items you buy for use in your business if you’re…
HM Revenue and Customs (HMRC) may check your records to make sure you’re…
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
The guide to VAT rules and procedures.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
How VAT works, what VAT is charged on, VAT thresholds and VAT schemes.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
How to register for VAT, change your details, cancel your registration, register for VAT in EU countries.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
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