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
Check the VAT rules for food processing and abattoir services.
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.
Find out the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.
Find out what goods you do not value when when working out the VAT due on import to the UK.
Find out when and why Partial Exemption Special Methods (PESMs) are likely to be needed in specific sectors of the UK economy.
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.
You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery exhibits into the UK.
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).
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT input tax.
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).
Find out which supplies made by a youth club or an association of youth clubs are exempt from VAT.
Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.
Use these road fuel charges from 1 May 2021 on your VAT return, to account for private consumption of fuel on a business vehicle.
This factsheet tells you about the penalties HMRC may charge you for a VAT, Excise or Landfill Tax wrongdoing.
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 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.
Find out if you need to register for VAT jointly or as an individual when you buy, let or develop land with another taxable person.
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).