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Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
How to account for VAT if you're a supplier and accept purchasing cards, or a business that buys goods and services using a purchasing card.
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.
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.
This guidance note explains the extending joint and several liability for online marketplaces and displaying VAT numbers online.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
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.
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.
How sellers of goods sent from abroad to customers in the UK should deal with UK VAT if the goods are returned to them.
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 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.
Find out what you'll need to pay HMRC from a UK or overseas bank account, after cancelling your VAT registration.
Find out how and when to tell HMRC about changes to your registered details or cancel your registration for the Fulfilment House Due Diligence Scheme.
Find out which disposals of assets from historic houses are within the scope of VAT.
This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.
Do not include personal or financial information like your National Insurance number or credit card details.
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