We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out how to declare your goods so the correct duty is applied.
Guidance for ISA managers about how to operate the Junior ISAs scheme rules.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
Guidance and support on coronavirus (COVID-19) in Northern Ireland.
Derivative residence cards are no longer valid. Find out how to prove your right to live in the UK if you're the carer or child of a European citizen.
How to prepare if you trade and move goods in and out of Northern Ireland.
This service provides a Certificate of Destruction (CoD) and Notification of Destruction (NoD) for an authorised treatment facility (ATF).
Labelling rules for businesses in Great Britain (England, Scotland and Wales) and retailers in Northern Ireland, for certain agri-food products moved under the Northern Ireland Retail Movement Scheme.
Find out about the SFI actions for nutrient management, what land is eligible for each action, and what you need to do to get paid.
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
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.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Credit and debit card payment authorisation slip for consular services in the Netherlands.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Guidance for commissioners and health professionals to make decisions about mental health services and interventions based on data and analysis.
Find out about expenses for a spouse accompanying an employee on business trips.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
How to account for VAT on new ships, aircraft and land vehicles you move between Northern Ireland and EU member states (VAT Notice 728).
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.