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Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS).
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
An overview of VAT statistics, covering receipts information and the characteristics of the VAT trader population in the UK.
VAT checks by HM Revenue and Customs - VAT officers inspecting your VAT record keeping and business premises
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
Find out about VAT payments deferred between 20 March and 30 June 2020.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Reclaim VAT you've paid on goods and services bought in the UK to use in your business if you’re registered as a business outside the UK.
How to account for VAT on goods that you give away, exchange or offset.
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
This tax information and impact note is about the rise to the thresholds at which businesses must register or deregister for VAT, from April 2024.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
Find out about group and divisional VAT registration and the forms you should use to apply.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
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