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Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
Ensuring you get what you pay for.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
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 technical information about the VAT reverse charge if you buy or sell building and construction services.
Find out which country’s VAT rules to use when supplying services abroad.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
How to account for VAT if you're a supplier and accept purchasing cards, or a business that buys goods and services using a purchasing card.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the 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 which types of food are zero-rated and which are standard-rated for VAT purposes.
Information on ways defence encourages funding innovation in the defence procurement Supply Chain.
Find out about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK.
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