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Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Find out about partial exemption special methods and how to calculate VAT recovery methods if you're a NHS body.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Form ST1: Statement of truth in support of an application for registration based upon adverse possession.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Understand how to use artificial intelligence ethically and safely
This page provides details about DSIT's portfolio of AI assurance techniques and how to use it.
Use these general provisions to help you determine the origin of your products.
This paper reports results from a lab-in-the-field experiment in India in which we test the viability of two kinds of monetary payment rules
An outline of the delivery patterns that are outside of standard delivery.
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