We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
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.
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 which disposals of assets from historic houses are within the scope of VAT.
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.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Check the list of VAT appeals that HMRC has lost, or partly lost, that could have implications for other businesses.
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 when you need to agree a bespoke VAT retail scheme with HMRC.
Find out how the changes to funding for higher education providers in England will affect their VAT treatment from 1 August 2019.
Find out what you need to do and when you can claim a VAT-related payment using the scheme.
Use this form to tell HMRC about VAT due on goods sold to pay off a debt if you’re an auctioneer or an insolvency practitioner.
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).
How to account for VAT on new ships, aircraft and land vehicles you move between Northern Ireland and EU member states (VAT Notice 728).
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Check the availability and any issues affecting the VAT payment plan service.
Check the availability and any issues affecting the Notification of Vehicle Arrivals (NOVA) online service.
If you sell second-hand houseboats or caravans in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
Check if you can claim a VAT refund using the DIY housebuilders scheme if you’re constructing a new charity building, for a charitable or relevant residential purpose.
You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery exhibits into the UK.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).