Coronavirus (COVID-19): what you need to do

Stay at home

  • Only go outside for food, health reasons or work (but only if you cannot work from home)
  • If you go out, stay 2 metres (6ft) away from other people at all times
  • Wash your hands as soon as you get home

Do not meet others, even friends or family.

You can spread the virus even if you don’t have symptoms.

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  1. VATVAL05900 - Non-monetary consideration: barter transactions - valuation when each supply has a different value
  2. VATVAL06000 - Non-monetary consideration: barter transactions - valuation when one or both supplies have no clear value
  3. GACV27050 - Barter trading or countertrade: barter
  4. GACV27150 - Barter trading or countertrade: common countertrade practices
  5. Relief from VAT on bad debts (VAT Notice 700/18)

    Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.

  6. VAT: part-exchanges, barters and set-offs

    How to account for VAT on goods that you give away, exchange or offset.

  7. GACV44050 - Reciprocal/barter trading: Case study
  8. Black-headed gulls: licence for retailers and restaurateurs to sell eggs (GL23)

    Get a general licence to sell black-headed gull eggs for human consumption if you're a retailer or restaurateur.

  9. VAT registration

    VAT - how to register, effective date of registration, registration thresholds, calculate taxable turnover, change your details, deregister (cancel) or transfer a VAT registration

  10. Businesses and charging VAT

    VAT for business - VAT rates, exempt and zero-rated items, when to charge VAT, credit and debit notes, discounts and VAT on offers

  11. Cash Accounting Scheme (VAT Notice 731)

    Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.

  12. Ms E Barter v Hightown Housing Association: 3328650/2017

    Employment Tribunal decision.

  13. Business promotions (VAT Notice 700/7)

    Find out how to account for VAT schemes on business gifts, samples and promotional schemes.

  14. Wild birds: licence to remove abandoned or unsuccessful eggs (GL12)

    Get a general licence to remove abandoned or unsuccessful eggs from wild birds' nests between 1 September and 31 January.

  15. Ms J Gittens v Blenheim CDP: 2302131/2016

    Employment Tribunal decision.

  16. Mrs K Willett v Somerset Partnership NHS Foundation Trust: 1403914/2018

    Employment Tribunal decision.

  17. Bespoke VAT retail schemes (VAT Notice 727/2)

    Find out when you need to agree a bespoke VAT retail scheme with HMRC.

  18. Farm Saved Seed

    Farm Saved Seed rules, eligible species for payment and how to declare and make payments online.

  19. Mr M Barter v Balfour Beatty Group Employment Ltd:2400447/2013 and Others

    Employment Tribunal decision.

  20. Sponsorship (VAT Notice 701/41)

    How VAT applies if you give or get sponsorship.