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How to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
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.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
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.
Find out about the VAT rules that apply to VAT-registered barristers or advocates.
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 about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Check the availability and any issues affecting the Employers PAYE payment plan service.
How VAT default interest works, when HMRC charges it, and what to do if you think we’ve charged you too much interest.
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 use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
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.
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.
How to account for VAT using the VAT margin scheme if you are an agent, or a seller using an agent.
How to work out the margin and VAT due and how to calculate the purchase and selling price.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
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).
Using a VAT margin scheme or global accounting scheme for works of art, antiques and collectors items imported into the United Kingdom.
Do not include personal or financial information like your National Insurance number or credit card details.
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