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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.
Find out how to charge and collect excise duty on fuel used in private pleasure craft and fuel used for private pleasure flying.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
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.
Find out when transactions involving land and buildings are exempt from VAT.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
The guide to VAT rules and procedures.
Find out what records you must keep and how to keep them if you're registered for VAT.
You must not supply certain single-use plastic items in England, except for some exemptions.
Find out about group and divisional VAT registration and the forms you should use to apply.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
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