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How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
All VAT-registered businesses should now be signed up for Making Tax…
You cannot charge VAT on exempt goods or services. If you buy or sell an…
There are different rules for charging VAT on discounts, gifts and free…
You can reclaim VAT on items you buy for use in your business if you’re…
HM Revenue and Customs (HMRC) may check your records to make sure you’re…
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
What happens if you're charged with a crime. Find out about the hearing, when you can be released on bail and being put in custody (on remand).
If you’re charged with a crime you’ll be given a ‘charge sheet’. This sets…
When you’re waiting for a court hearing or a trial, you might be given…
If the court decides to put you on remand it means you’ll go to prison…
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
How to register a new charge at Companies House, or tell us about any you've paid off.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
Find out if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
The police have to follow strict rules if you're arrested, questioned or charged with a crime - you can get legal advice at a police station
Find out which country’s VAT rules to use when supplying services abroad.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under...
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
Guidance on how to apply for an electric vehicle chargepoint grant if you rent any residential property or own a flat.
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