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Tax and reporting rules for assets bought, sold or given
This toolkit helps both those who buy food and catering services for the public sector and potential suppliers.
Things to consider when buying and using products.
Tax and reporting rules for employers covering the cost of credit, debit and charge card payments
ATA Carnet lets you temporarily export commercial samples, trade fair or exhibition goods and professional equipment to countries that are part of the ATA Carnet system.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
How to account for VAT on new ships, aircraft and land vehicles you move between Northern Ireland and EU member states (VAT Notice 728).
Common user charge rates and how the charge applies to imports entering Great Britain through the Port of Dover and Eurotunnel.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
How councils can deal with abandoned shopping and luggage trolleys, including who to consult, disposal and claiming costs.
Guidance explaining why compulsory purchase orders are made, and what people's rights are to challenge them.
How to use the Trade Tariff tool or get help to classify your goods, so you pay the right amount of Customs Duty and import VAT.
Find out how to link your temporary storage facility to Customs Handling of Import and Export Freight (CHIEF) or the Customs Declaration Service using a Community Systems Provider.
Guidance about compensation to owners and occupiers of agricultural premises once a compulsory purchase order comes into force.
The EU Emissions Trading System Union Registry: how it works, how Kyoto units are used for compliance within the EU ETS and how to participate in carbon allowance auctions.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
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