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Technical specification and validation rules for local authorities completing returns for the 2024 and 2025 special educational needs person level survey (SEN2).
The guide to VAT rules and procedures.
Find out about partial exemption special methods and how to calculate VAT recovery methods if you're a NHS body.
This section provides information on income for schools.
Find the measurement unit codes for Data Elements 2/3 and 4/4 when making a declaration to the Customs Declaration Service (Appendix 20).
Find out which goods qualify for unfettered access when moving from Northern Ireland to the rest of the UK.
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.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Information on how the Department for Education (DfE) and its executive agencies share personal data.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
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