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Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
How to account for VAT on goods that you give away, exchange or offset.
An overview of VAT statistics, covering receipts information and the characteristics of the VAT trader population in the UK.
How to claim a VAT refund in the UK if you're established outside the UK.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Numerical list of VAT notices.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under...
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Find out about VAT payments deferred between 20 March and 30 June 2020.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Buying or commissioning services from outside the UK, Europe or abroad. Paying VAT on services.
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.
Reclaim VAT you've paid on goods and services bought in the UK to use in your business if you’re registered as a business outside the UK.
OTS reports on progress of their review on how to simplify VAT to ensure it is fit for purpose in the UK’s modern economy.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
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