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.
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
An independent research report.
This Tax Information and Impact Note details the power to introduce a new Second-hand Motor Vehicle Export Refund Scheme.
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.
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
Tax and reporting rules for assets bought, sold or given
Find out which gas appliances must comply with the Gas Appliances (Safety) Regulations 1995, exemption and penalties for non-compliance
Get help to classify textiles and which headings and codes to use.
This tax information and impact note sets out the extension of the VAT margin scheme to apply in Northern Ireland on a limited basis in respect of motor vehicles sourced from Great Britain.
Information relating to the Tobacco and Vapes Bill which was introduced in the House of Commons on 20 March 2024.
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 sell horses or ponies in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
VAT for motor dealers and members of the motor trade - work out what VAT to charge when you sell a vehicle.
Things to consider when buying and using products.
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
Use the GAAR Advisory Panel opinion on extraction of value using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
Find out if simplified expenses suits your business. Compare what expenses you can claim using simplified expenses with what you can claim by working out the actual costs.
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).