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Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Find out if the goods you're declaring to inward or outward processing are classed as sensitive goods.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
List of controlled goods that follow the normal import declaration rules if HMRC apply continuity plans due to system issues.
Guidance for UK companies on winning business from international aid and development projects.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
How to assess household and non-household packaging from 2024 onwards if you’re a UK organisation affected by extended producer responsibility (EPR) for packaging.
How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
Find out when transactions involving land and buildings are exempt from VAT.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
How to apply for a clinical trial including eligibility, phases, model IMPDs, costs and how to make changes to your application.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Find out what compound products are, and how to import or move them from the EU to Great Britain.
Technical documents for software suppliers for common transfer file (CTF) 24.
The UK National Codification Bureau logs every item used by the 3 services. Suppliers can find out here what they need to do to be included.
The latest common basic data set (CBDS) and version control log for use by software suppliers developing management information systems.
Directives, regulations, policies and guidance relating to the procurement of supplies, services and works for the public sector.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
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