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If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
Find out what goods you do not value when when working out the VAT due on import to the UK.
This series brings together all documents relating to Costs
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Find out about the VAT liability of insurance transactions and insurance related services.
A list of unpaid costs following inter parte hearings about intellectual property
This collection brings together all documents relating to energy generation cost projections.
Common user charge rates and how the charge applies to imports entering Great Britain through the Port of Dover and Eurotunnel.
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
Tax and reporting rules for employers covering the costs of employees working from home
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Tax and reporting rules for employers contributing to employee relocation costs
Calculate value build-up costs for use with the Single Administrative Document (SAD) using form C89.
Employment Appeal Tribunal Judgment of Sarah Crowther, Deputy Judge of the High Court on 24 May 2024.
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