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Local plan examinations and the planning issues they deal with can be complex. This is intended as a short guide for those who might be participating in a local plan examination for the first time. It does not aim to...
Find what you or your business may need before you hire someone to act directly or indirectly on your behalf.
Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
You can claim a relief to pay less Customs Duty and VAT if you are moving your business to the UK and carrying on a similar activity.
How to use Method 4 to work out the customs value of your imported goods if you’re an importer or clearing agent.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).
Find out how to import timber and wood material, including the documents, identity checks and plant health inspections required.
Apply for protection against infringements of intellectual property rights on imports into and exports out of 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 how inland pre-clearance checks affect you and what you need to do when we carry out checks on your goods.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
How to declare goods you bring into Northern Ireland 'not at risk’ of moving to the EU using the UK Trader Scheme.
How to use a factorial randomised controlled trial to evaluate your digital health product.
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.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Sections (2.01 - 2.41) last updated January 2024.
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