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How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
The guide to VAT rules and procedures.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
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.
Find out how to value stocks and shares of someone who has died. How you value them depends on whether they are 'listed' or 'unlisted'.
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.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
How to buy unquoted shares that belonged to a dissolved company and now belong to the Crown.
How to account for VAT on vehicles and fuel you use for your business.
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
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.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
How to account for VAT on goods that you give away, exchange or offset.
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