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 when you can zero rate books and other forms of printed matter.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Licensing requirements for importers and exporters, duty rates, reliefs and import VAT for printed books, newspapers and related products.
Get help to classify textiles and which headings and codes to use.
Find out about other simplifications you can apply for with consignor or consignee status.
This guidance is an introduction to the Open Document Format (ODF) standard and how you can select ODF-compliant solutions.
Get help to classify plastics for import and export.
Tells HM Passport Office staff about the process to print a passport, the differences between central print and local print and how to collect printed passports.
How to access and use the New Computerised Transit System (NCTS) to submit electronic transit declarations.
Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
What driving instructors should do to carry out realistic mock driving tests, including what needs to be in the test, assessing faults and recording the result.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
Details of the exceptions to copyright that allow limited use of copyright works without the permission of the copyright owner.
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. Please fill in this survey.