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Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Find out about partial exemption special methods for government departments.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
This collection brings together all documents on housing supply: net additional dwellings (formerly known as ‘net supply of housing’).
The guide to VAT rules and procedures.
Find out about our Supply Chain Discount Guarantee: its benefits, eligibility criteria and how to apply.
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.
How we work with buyers and suppliers to improve the way technology is bought across government and the public sector.
Find out about the VAT liability of insurance transactions and insurance related services.
How to get relief from excise duty on oil used in certain ways using the Industrial Relief Scheme, also known as the Tied Oils Scheme.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out when you can zero rate books and other forms of printed matter.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
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