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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.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
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 what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Find out what you need to do and when you can claim a VAT-related payment using the scheme.
Find technical resources for software developers working with the EC Sales List online service.
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.
Find out which disposals of assets from historic houses are within the scope of VAT.
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 Check a UK VAT number online service.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
How to reclaim VAT you've paid in an EU country if you’re registered for VAT in the UK.
Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
Find out how to fill in a One Stop Shop (OSS) VAT Return if you’re registered for the Union scheme and make distance sales from Northern Ireland to the EU.
Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.
Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.
Find out the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
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.
Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.
Don’t include personal or financial information like your National Insurance number or credit card details.
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