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Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Cash accounting and VAT - eligibility, thresholds, joining and leaving the scheme
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
How to account for VAT on new ships, aircraft and land vehicles you move between Northern Ireland and EU member states (VAT Notice 728).
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.
Insolvency and your VAT registration, de-registration, pre-insolvency VAT Returns and final VAT bill
How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
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.
How VAT applies if you give or get sponsorship.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Who can use the VAT Annual Accounting Scheme and how to apply.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.
Find out what records you must keep and how to keep them if you're registered for VAT.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Use online forms or write to HMRC to register for VAT and keep your VAT registration details up to date
Alphabetical list of VAT notices.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find out how to amend your VAT records if you've made errors, correct errors on your VAT Return and claim a refund if you’ve overpaid VAT.
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
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