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Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Examples of how and when to adjust the customs value for commercial level and quantity when using Methods 2 or 3 if you’re an importer or clearing agent.
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Debts you owe (for example court fines, rent or Council Tax) can be deducted from your benefits – sometimes called third party deductions or Fuel Direct
The Payment Exception Service is a way for people who do not have a bank account to collect benefit or pension payments. It replaces the Simple Payment service
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
What you need to do if you sell or store tobacco products in the UK.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Pass Plus is a practical course to improve your driving skills - once completed you may get a discount on your car insurance
Find out about Bingo Duty, how the duty is charged and who has to pay.
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