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Find out about the VAT rules that apply to VAT-registered barristers or advocates.
How to account for VAT on goods that you give away, exchange or offset.
How HMRC deals with VAT repayment returns and what happens when there’s a delay in a repayment.
Find out how to make tax and duty-free supplies to NATO visiting forces, NATO International Military Headquarters and US military cemeteries in the UK.
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
Carry out checks on your overseas customers and find out what records you’ll need to keep if you’re approved for the Fulfilment House Due Diligence Scheme (FHDDS).
You can claim relief on Customs Duty, VAT and Excise Duty if you're importing goods for testing, analysis or examination to the UK.
Find out what checks you should complete if you’re an agency, employer or worker and how to report potential fraud.
Find out how to claim input tax on funded pension scheme expenditure for both employers and trustees.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
This information sheet tells you how to apply the correct liability to domestic service charges from 1 November 2018.
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
Use the online service to file your VAT21 and VAT100 forms if you're a government department, NHS trust or Royal Household.
Use this service to disclose an underpayment of duty, VAT or other import charges on an import declaration made using Customs Handling of Import and Export Freight (CHIEF).
Check the list of VAT appeals that HMRC has lost, or partly lost, that could have implications for other businesses.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
Check if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
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