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
Book your official DVSA practical driving test for cars from £62, or other types of practical driving tests, including motorcycle and driving instructor tests…
Report a manufacturer or a dealer for making or selling new vehicles, vehicle parts and vehicle accessories with safety problems.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Sign in or set up a personal or business tax account, Self Assessment, Corporation Tax, PAYE for employers, VAT and other services.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
Find out how to use the second-hand motor vehicle payment scheme to make a claim on your VAT Return.
Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
Rules about the labels that tyres must display to give information about fuel efficiency, wet grip and noise classification.
Find out the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
The essential information for British nationals residing or visiting Morocco, including entry to Morocco, driving in Morocco and Moroccan residence cards.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Tell DVLA you've sold your vehicle or transferred it to a new registered keeper (owner), or that you've bought a vehicle
Book your official DVSA car or motorcycle theory test for £23, or other lorry, bus and Driver CPC theory tests.
Information on waste batteries excluded from the regulations, definitions and battery types.
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. Please fill in this survey (opens in a new tab).