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How the Valuation Office Agency calculates your rateable value for business rates.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
If you sell goods you must calculate how much VAT to record in your VAT…
Who can use it You can use this scheme if you can identify the VAT rate…
Who can use it You can only use this scheme if you buy goods for resale.…
Who can use it You might want to use this scheme if you make a small…
What to expect when the Valuation Office Agency visit and measure non-domestic property.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
Different parts of a property will have different relative values depending on their floor level and type of accommodation. These relative values are held in the valuation scales.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
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 about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
When and how you need to register your item or apply for an exemption certificate to deal in ivory.
Find out if you’re a high value dealer and need to register with HMRC under the money laundering regulations.
How to work out the customs value for Customs Duty, import VAT and trade statistics if you’re an importer or clearing agent.
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