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.
Explains control of advertisement regime.
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 the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
The guide to VAT rules and procedures.
Find out how you can use, process or store similar free circulation goods in place of goods that you have declared for a customs special procedure.
Regional Surveyor Walsh and Judge J Holbrook sitting on 31 October 2022
Check what processes are considered as insufficient production under the Trade and Cooperation Agreement.
What to do if a transfer of shares is exempt from Stamp Duty and how you can claim a relief.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
How to tax employee expenses for entertaining clients.
When you do and do not have to offer a refund, repair or replacement, unconditional refunds for online purchases, and penalties for deceiving customers
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.
How to account for VAT on vehicles and fuel you use for your business.
Investors and businesses may be legally required to tell the government about certain sensitive acquisitions under the National Security and Investment Act.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
If you’re importing commercial samples from countries outside the UK, you may be able to claim relief from Customs Duty and VAT.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
How product specific rules are used to identify the country of origin when importing or exporting between the UK and EU.
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).