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Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Check if you can apply for an exemption from Making Tax Digital for VAT and submitting your VAT Returns using software.
Find out about the VAT Import One Stop Shop (IOSS) scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
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 how you should submit your returns when you're exempt from using compatible software for Making Tax Digital for VAT.
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.
Find out about VAT relief that may be available if you’re a charity buying certain goods and building work for disabled people.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
Read 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.
Use form VAT600AA if you're already registered for VAT and want to join the Annual Accounting Scheme.
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 out if you can register for VAT under the VAT registration scheme for racehorse owners.
How HMRC deals with VAT repayment returns and what happens when there’s a delay in a repayment.
Find out how to check your New Computerised Transit System (NCTS) guarantee balance.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Find out how to determine the correct VAT treatment of outsourced fund management services.
How to use a margin scheme to account for VAT if you sell second-hand vehicles.
Use form VAT56 to make a change to the representative member of a VAT group.
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