We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Examples of how and when to adjust the customs value for commercial level and quantity when using Methods 2 or 3 if you’re an importer or clearing agent.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
How to apply for, update and cancel licences for the manufacture, import and wholesale of human and veterinary medicines.
How to obtain an authorisation to wholesale veterinary medicines.
Series of weekly average wholesale market prices of selected home grown horticultural produce.
The VMR sets out the statutory fees associated with various regulatory services provided by the VMD. The statutory fees and fee structure are implemented from 17 May 2024.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Guidance for stakeholders regarding price controls in the National Broadband Scheme
Find out if you need to apply for approval to sell alcohol to another business.
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).