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
Register to vote Register by 18 June to vote in the General Election on 4 July.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
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).
Authors of original works of art are entitled to a royalty each time one of their works is resold through an art market professional.
Find out when transactions involving land and buildings are exempt from VAT.
Doorstep selling, regulations, written notice of the right to cancel, exemptions, penalties
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out how to apply Stamp Duty Land Tax (SDLT) when there are multiple sales or transfers between the same buyer and seller.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Find out if relief is available for goods using Temporary Admission and if your goods require you to be established inside or outside the UK.
Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.
Find out what the main Stamp Duty Land Tax (SDLT) reliefs are for land or property transactions.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
Find out how you can use manure, guano and digestive tract content, including how to store and move them.
Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
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).
Weights and measures - find out the law on trading standards for packaging and selling products
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).