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
Register to vote Register by 18 June to vote in the General Election on 4 July.
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
VAT margin schemes tax the difference between what you paid for an item…
You can only use a margin scheme for: second-hand goods works of art…
You must keep the usual VAT records when you use a margin scheme. You must…
You must show any goods you bought or sold using a margin scheme on your…
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
Find out which disposals of assets from historic houses are within the scope of VAT.
How to apply for a licence to export cultural goods, including antiques, furniture and archaeological items.
Find out if your ivory item may qualify for the pre-1918 outstandingly high artistic, cultural or historical value exemption, how to apply and what to do if it is refused or revoked.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Get help to classify ceramic articles for import and export.
Licence allowing certain vintage aircraft to be exported to European Union countries for no more than 3 months.
Find out if relief is available for goods using Temporary Admission and if your goods require you to be established inside or outside the UK.
When and how you need to register your item or apply for an exemption certificate to deal in ivory.
Product Recall for E27 Screw Vintage Switch Bulb Holder Industrial Antique presenting a risk of electric shock.
This series brings together all documents relating to Treasure and portable antiquities statistics
NCARDRS records those people with congenital abnormalities and rare diseases across the whole of England.
The Treasure Valuation Committee (TVC), comprising of independent antiques or coin experts and a representative of the hobby of metal-detecting, establishes the likely market value of each treasure find. A reward of this value can then be made to the...
There’s a ban on supplying luxury goods to anyone in the Democratic People’s Republic of Korea (North Korea) or Syria, directly or indirectly.
Bringing in goods for personal use when you travel to the UK from abroad - types of tax and duty, duty free, EU and non-EU arrivals, banned and restricted goods.
Get help to classify various types of wood for import and export.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
List of gold coins considered as investment gold coins for VAT exemption as detailed in Group 15 to Schedule 9 of the VAT Act 1994 purposes.
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).