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Data, Freedom of Information releases and corporate reports
Results of analysis of costs and benefits of easing restrictions on times of opening of large stores in England and Wales on Sundays
Find out which plastic packaging components are exempt or excluded from the tax, and if the packaging counts towards the 10-tonne threshold for registration.
Employment Appeal Tribunal Judgment of Judge Auerbach on 19 March 2024.
How the Valuation Office Agency calculates your rateable value for business rates.
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
Use this service to submit your Import One Stop Shop (IOSS) VAT Return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Guidance to support fishermen on The Marine Management Organisation's plans on vessel monitoring systems for under-12m vessels.
How to move, store and trade duty-suspended and duty-paid excise goods.
Find out how you can sell duty-free or duty-paid alcohol and tobacco products through airlines, on ships, in export stores and in duty-free shops.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Strategies and useful tools to help improve parades of shops.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
What to expect when the Valuation Office Agency visit and measure non-domestic property.
How to pay the VAT due on your Import One Stop Shop (IOSS) VAT Return and the time it takes for your payment to reach HMRC.
This exemption allows you to temporarily store waste at a collection point before recovering or disposing of the waste elsewhere.
Use this service to submit your One Stop Shop (OSS) VAT Return and pay the VAT due if you're registered for the OSS Union scheme.
This is the official one-stop shop for businesses on child online safety.
This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS).
Check the availability and any issues affecting the One Stop Shop (OSS) Union scheme online service.
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