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Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
When to exclude and include the buying commission in the customs value and account for import VAT if you’re an importer paying fees to your buying agent.
Find out how to apply Stamp Duty Land Tax (SDLT) when there are multiple sales or transfers between the same buyer and seller.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Guidance about compensation to owners and occupiers of residential properties once a compulsory purchase order comes into force.
Buy your housing association home - including how to apply, who is eligible, discounts available and where to get help and advice.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
How to account for VAT on vehicles and fuel you use for your business.
Upper Tribunal Tax and Chancery decision of Mr Adam Johnson and Judge Kevin Poole on 25th March 2024
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
How to work out the customs value of imported goods that are free of charge, used, rented or leased if you're an importer or clearing agent.
Advice for British people buying property in Bulgaria, including information on legal advice, fraud, residence requirements and more.
A guide to collecting data about your packaging. This is for UK organisations affected by extended producer responsibility (EPR) for packaging.
Don’t include personal or financial information like your National Insurance number or credit card details.
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