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Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
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.
When you may need to make a change to your Self Assessment tax return for SEISS payments, and how to do it.
Check the final amounts of import VAT and duty due online if you make declarations using the Customs Declaration Service.
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