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How VAT works, what VAT is charged on, VAT thresholds and VAT schemes.
VAT (Value Added Tax) is a tax added to most products and services sold by…
VAT is charged on things like: goods and services (a service is anything…
There are 3 different rates of VAT that can be added to products. Which…
You need to register for VAT if you go over the registration threshold (or…
VAT schemes are designed to simplify the way some VAT-registered…
Current VAT rates - standard 20% and rates for reduced rate and zero-rated items
How to register for VAT, change your details, cancel your registration, register for VAT in EU countries.
You must register if: your total VAT taxable turnover for the last 12…
You can usually register for VAT online. You can start charging VAT on…
You must keep your VAT registration details up to date. Some changes mean…
You must cancel your registration if you’re no longer eligible to be VAT…
You can transfer a VAT registration if there’s a change of business…
What you need to do depends on whether you’re selling goods or services…
You need a VAT number starting with XI to trade under the Northern Ireland…
Includes online returns, rates, charging and record keeping
Sign in and submit ESL, RCSL and EU VAT refund application, and get help with lost username, password or account activation codes
How to pay your VAT bill - including online by card or Direct Debit, from your bank with HMRC’s bank details, by standing order or at your bank or building society.
How to do a VAT Return, pay your VAT bill, correct errors in your VAT Return, what to do if you're late with your return or payment.
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Guidance, notices and forms for VAT. Including rates, returns, paying, accounting schemes, charging and reclaiming, imports and exports and overseas businesses.
Flat Rate VAT scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme
Check a UK VAT registration number is valid. Prove when you checked a number.
VAT repayments - work out if you're due a VAT repayment using your VAT Return
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
The guide to VAT rules and procedures.
Find VAT forms and associated guides, notes, helpsheets and supplementary pages.
Changes to VAT penalties and interest charges if you submit a VAT Return for an accounting period starting on or after 1 January 2023.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
Check if you need to follow HMRC's rules for Making Tax Digital for VAT and find software.
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
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