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 apply VAT rules to supplies, imports and export of gold and investment gold.
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.
Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield and Judge Guy Brannan on 23 April 2024
Tertiary legislation about gold imports and exports (originally published in VAT Notice 701/21).
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Practical advice to consider when purchasing a property in India.
This guide sets out essential information for British nationals wanting to buy property in Egypt.
Register or license a boat for use on the UK's inland waterways or at sea - which authority to register with, the UK Ship Register and Small Ships Register, penalties and fines
Information on legal requirements and advice for British nationals buying property in France.
How to comply with hallmarking law if your business supplies items described as precious metal (gold, silver, platinum or palladium).
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.
Find out about making investments for someone who does not have mental capacity.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Prove the origin of your goods if you’re trading with a country that has a trade agreement with the UK, or is covered by the Developing Countries Trading Scheme.
This guidance is to help you know how to recognise a hallmark and who to contact about your consumer rights.
You can no longer apply for a Help to Buy: Equity Loan - find out about interest rates and how to manage your Help to Buy: Equity Loan.
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).