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How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
This tax information and impact note is about the rise to the thresholds at which businesses must register or deregister for VAT, from April 2024.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
How to get VAT relief if you’re buying goods because of your disability.
Find out if you can get a refund on goods and services under a VAT Refund Scheme if you’re a charity.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out about group and divisional VAT registration and the forms you should use to apply.
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activites.
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Find out when you can zero rate books and other forms of printed matter.
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Find out when transactions involving land and buildings are exempt from VAT.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
Don’t include personal or financial information like your National Insurance number or credit card details.
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