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Things to consider when buying and using products.
What qualifies as ordinary commuting and private travel for tax purposes.
When a material is waste, is a by-product or meets ‘end of waste’ status.
These cheap tools can help make policy more open.
Self-build and custom housebuilding registers.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Tools for sensitive or unannounced policy areas.
Answers to frequently asked questions on Approved Document B including 2020 and 2022 amendments.
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.
Check if you can reclaim VAT using the DIY housebuilder scheme for new builds, conversions and charitable buildings.
Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.
List of all the tools and techniques in the toolkit.
This guidance explains what the Community Infrastructure Levy is and how it operates.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Get help to classify ceramic articles for import and export.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
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