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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.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
A guide to collecting data about your packaging. This is for UK organisations affected by extended producer responsibility (EPR) for packaging.
Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
From 1 October 2024, more materials facilities will need to sample and report their waste. Sampling and reporting will be more detailed and more frequent under the amended regulations.
Find out which country’s VAT rules to use when supplying services abroad.
Supplier declarations are where your UK supplier provides you with information needed to prove the origin of your goods for preferential rates of duty between the UK and other countries.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Upper Tribunal tax and Chancery decision of Mr Justice Adam Johnson and Judge Thomas Scott on 26 March 2024
Information on how to request assistance from NSDR.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Find out about the VAT liability of insurance transactions and insurance related services.
Find out about applying for the Spirit Drinks Verification Scheme, how to submit brand information, fees and making sure your production process is compliant.
Your purchasing strategy must show you’ve considered commercial and technology aspects, and contractual limitations.
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