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How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Guidance for local authorities on how to access the local government income compensation scheme for lost sales, fees and charges as a result of COVID-19.
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.
A first estimate of retail sales in volume and value terms, seasonally and non-seasonally adjusted.
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.
How to work out the customs value if transactions are between branch offices or include inter-company transfers and accounting if you're an importer or clearing agent.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Procurement options available from the Crown Commercial Service for the public sector.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
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