We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Consumer protection and rights for goods and services - returning faulty goods, consumer credit, credit and store cards, refunds.
Find out if you can get a refund on goods and services under a VAT Refund Scheme if you’re a charity.
Find out what to do if you use roll on roll off locations or the Channel Tunnel to transport goods to the EU from the UK.
From 1 January 2014 herbal smoking products will have Tobacco Products Duty charged on them unless they are to be used exclusively for medical purposes.
Find out about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK.
Find out what you need to do when importing goods from outside the UK to a customs warehouse.
Find out about the registered dealers in controlled oil (RDCO) scheme.
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 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 VAT place of supply rules if your business sells digital services to private consumers.
What you need to know about and do to comply with the law and keep consumers safe.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
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 the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
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.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).