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How to identify and report outsourced labour payroll fraud (sometimes called ‘payslip fraud’) if you’re a worker, employer or agency.
Check how you should submit your returns when you're exempt from using compatible software for Making Tax Digital for VAT.
You can claim relief on Customs Duty, VAT and Excise Duty if you're importing goods for testing, analysis or examination to the UK.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
Read details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Find out about using the VAT Import One Stop Shop (IOSS) scheme, if you ask an intermediary to register and report and pay VAT due on your behalf.
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
Find out how to apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.
How VAT default interest works, when HMRC charges it, and what to do if you think we’ve charged you too much interest.
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).
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Find the correct economic code to explain what you'll do with your goods under an inward processing authorisation.
How HMRC deals with VAT repayment returns and what happens when there’s a delay in a repayment.
Find out how Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system.
Find out how to create a CSV file to submit your declaration, what file layout to use and how to resolve problems with file upload failures.
Use the online service to file your VAT21 and VAT100 forms if you're a government department, NHS trust or Royal Household.
How to register for the One Stop Shop (OSS) Union scheme to report and pay VAT due on distance sales of goods from Northern Ireland to consumers in the EU.
You can claim relief on Customs Duty and VAT if you're importing scientific materials and apparatus for education or research to the UK.
Find out how to check your New Computerised Transit System (NCTS) guarantee balance.
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