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Consultation on an online sales tax to gather evidence and inform government policy on the proposal.
This rapid review provides a summary of the evidence on the taxation and public financial management of mining revenues
This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS).
This article defines and explains the key characteristics that lead to the classification of a transaction as a tax or a fee in the national accounts and public sector finances, and describes the effect that these classifications can have on...
Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List.
Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
Use the EC Sales List VAT101 form to tell HMRC the value of goods that you have sold from Northern Ireland to VAT-registered businesses in EU countries.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
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 about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out about using the VAT margin scheme if you're a dealer who sells second-hand motor vehicles in Northern Ireland that have come from Great Britain.
Find out about Stamp Duty Land Tax (SDLT) on leasehold properties.
Different parts of a property will have different relative values depending on their floor level and type of accommodation. These relative values are held in the valuation scales.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Check the availability and any issues affecting the Reverse Charge Sales List (RCSL) online service.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
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