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Check the VAT rules for food processing and abattoir services.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out how to create a CSV file to submit your declaration, what file layout to use and how to resolve problems with file upload failures.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) for years prior to the current year.
Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene.
How to reclaim VAT you've paid in an EU country if you’re registered for VAT in the UK.
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.
Find out when and why Partial Exemption Special Methods (PESMs) are likely to be needed in specific sectors of the UK economy.
Find out what you need to do and when you can claim a VAT-related payment using the scheme.
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.
If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Find out how to decide the VAT place of supply for services in the oil and gas sector.
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.
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 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.
Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses.
Use this service to submit your One Stop Shop (OSS) VAT Return and pay the VAT due if you're registered for the OSS Union scheme.
Do not include personal or financial information like your National Insurance number or credit card details.
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