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How to work out the customs value if transactions are between branch offices or include inter-company transfers and accounting if you're an importer or clearing agent.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Find out how to apply Stamp Duty Land Tax (SDLT) when there are multiple sales or transfers between the same buyer and seller.
Information about Price Paid Data and how you can get it.
Access information about the volume and type of applications completed each month.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Certain company transactions that may be open to challenge if the company enters liquidation or administration.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Invoicing and taking payment from customers, what invoices must include, VAT invoices, sole trader invoices, limited company invoices, payment options, charging for late payment, chargebacks
The guide to VAT rules and procedures.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
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.
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).
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
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