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Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.
Find technical resources for software developers working with the EC Sales List online service.
Find out what you need to do and when you can claim a VAT-related payment using the scheme.
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).
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
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.
You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery exhibits into the UK.
Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.
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 what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
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 submit your Import One Stop Shop (IOSS) VAT Return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Use the tax-free shopping - retailer’s checklist to help you complete form VAT407.
How to account for VAT on new ships, aircraft and land vehicles you move between Northern Ireland and EU member states (VAT Notice 728).
This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.
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.
If you receive goods into Northern Ireland from the EU you may have to pay acquisition VAT.
Find out if you can use the Excise Payment Security System when paying the duty due on excise goods released for consumption in the UK.
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