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How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
Find out about the zero rate of VAT for certain electronic publications.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out when you can zero rate books and other forms of printed matter.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
How to use a single commodity code to import your goods in split consignments when importing large machinery or plant.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
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 rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.
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