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This document provides guidance on how local authorities can use the money raised from Right to Buy sales (“Right to Buy receipts”) to deliver replacement homes.
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Rent a property at a discount to help with the cost of saving for a deposit to buy a home. Information on who is eligible and how to apply.
When you do and do not have to offer a refund, repair or replacement, unconditional refunds for online purchases, and penalties for deceiving customers
When and how to account for VAT when you transfer a business as a going concern (TOGC).
What you need to do to comply with regulations on manufactured products you place on the market in Great Britain.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
This collection brings together all documents relating to social housing sales (including Right to Buy and transfers).
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Information on waste batteries excluded from the regulations, definitions and battery types.
Don’t include personal or financial information like your National Insurance number or credit card details.
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