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Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
What you need to do to comply with regulations on manufactured products you place on the market in Great Britain.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
How to use Method 4 to work out the customs value of your imported goods if you’re an importer or clearing agent.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
When and how you need to register your item or apply for an exemption certificate to deal in ivory.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
Find out when you can zero rate books and other forms of printed matter.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List.
Get a customs declaration form to take goods with you to sell outside the EU
Find out if you need to pay VAT if you sell goods using an online marketplace or direct to customers in the UK.
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).
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