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Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
How and when you can apply zero-rated VAT to exported goods.
Information on how to request assistance from NSDR.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Find out when you can zero rate books and other forms of printed matter.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
The guide to VAT rules and procedures.
Find out how you can use, process or store similar free circulation goods in place of goods that you have declared for a customs special procedure.
Find out when transactions involving land and buildings are exempt from VAT.
How to use a single commodity code to import your goods in split consignments when importing large machinery or plant.
How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
Find out about the zero rate of VAT for certain electronic publications.
Guidance for industry on flexible approaches to regulation we are taking during the COVID-19 outbreak.
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Reported problems with the supply of an animal medicine and the date when the issue is expected to be resolved.
Find out about partial exemption special methods for government departments.
What you need to do to comply with regulations on manufactured goods you place on the Northern Ireland market.
Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.
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