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How to use Method 4 to work out the customs value of your imported goods if you’re an importer or clearing agent.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
How to use simplified procedure values to work out the customs value of consignments of whole fruit or vegetables imported into the UK if you're an importer or clearing agent.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
The guide to VAT rules and procedures.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
How to use Method 2 to work out the customs value of your imported goods if you’re an importer or clearing agent.
How to use Method 5 to work out the customs value of your imported goods if you’re an importer or clearing agent.
How to use Method 3 to work out the customs value of your imported goods if you’re an importer or clearing agent.
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.
Examples of how and when to adjust the customs value for commercial level and quantity when using Methods 2 or 3 if you’re an importer or clearing agent.
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
The figures you’ll need and how to use them to work out your discounted duty rates.
Find out how to complete and submit an Other Interest (OI) return using the HMRC spreadsheet or electronic flat text file.
Find out about partial exemption special methods and how to calculate VAT recovery methods if you're a NHS body.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
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