We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
This draft legislation explains VAT, tackling aggressive abuse of the Flat Rate Scheme.
Find out about the VAT Import One Stop Shop (IOSS) Scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
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.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out who can use, and how to apply to join the Agricultural Flat Rate Scheme.
This tax information and impact note outlines legislation introduces rules for VAT accounting for deposit return schemes.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
This tax information and impact note is about the VAT deferral new payment scheme and deterrent.
Current VAT rates - standard 20% and rates for reduced rate and zero-rated items
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Find out about VAT payments deferred between 20 March and 30 June 2020.
Apply to join the Flat Rate Scheme using form VAT600FRS.
Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.
This technical note advises on the new 16.5% VAT flat rate for businesses with limited costs which will take effect from 1 April 2017.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.