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
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find out what records you must keep about trusts for tax purposes, who can access your information, and what to do if your records are lost or destroyed.
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.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Find out about sending a Stamp Duty Land Tax (SDLT) return, late filing penalties, amending a return and applying for a refund.
Information about Price Paid Data and how you can get it.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
You're required to keep records for all traded goods you declare to HMRC for four years, for duty and tax purposes and for government statistics.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
How UK organisations that supply or import packaging should comply with extended producer responsibility (EPR) for packaging.
Prove the origin of your goods if you’re trading with a country that has a trade agreement with the UK, or is covered by the Developing Countries Trading Scheme.
How to report and pay Capital Gains Tax (CGT).
A guide to collecting data about your packaging. This is for UK organisations affected by extended producer responsibility (EPR) for packaging.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Form TR2 to transfer a registered property under power of sale.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find out what records you must keep and how to keep them if you're registered for VAT.
Check if you're a joint tenant or tenants in common. Change from joint tenants to tenants in common, or tenants in common to joint tenants
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).