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VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
As an online marketplace operator, check if a seller is established outside the UK, so that you can work out who is liable for VAT on sales.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
Find out which sanitary protection products you can supply at the zero rate of VAT.
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
How sellers of goods sent from abroad to customers in the UK should deal with UK VAT if the goods are returned to them.
This notice explains all of HMRC's Extra Statutory Concessions in force at the time of publication.
Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.
Check the VAT rules for food processing and abattoir services.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.
Find out which disposals of assets from historic houses are within the scope of VAT.
Find out how the changes to funding for higher education providers in England will affect their VAT treatment from 1 August 2019.
Use form VAT56 to make a change to the representative member of a VAT group.
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