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How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
This series brings together all documents relating to Costs
Find out about partial exemption special methods for government departments.
This collection groups together all the documents relating to the Single Source Cost Standards: Statutory Guidance on Allowable Costs
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Find out about cover policy and indicators for countries and territories that are covered by UK Export Finance.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
This collection brings together guidance and associated documents relating to alternative pricing
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
Guidance on alternative pricing methods which may be applied to single source defence contracts
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out about the VAT liability of insurance transactions and insurance related services.
Upper Tribunal Tax and Chancery decision of Judge Rupert Jones and Judge Ashley Greenbank on 12th June 2024
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Over £3.8 billion of taxpayer money has been saved by the Crown Commercial Service (CCS) in the last year alone, as the agency celebrates its 10th anniversary this year.
Find out about partial exemption special methods and how to calculate VAT recovery methods if you're a NHS body.
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