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Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
This information sheet explains when the construction of a building may be zero-rated and the evidence needed to confirm that it qualifies for zero-rated relief.
How to fill in your Import One Stop Shop (IOSS) VAT return and the records you need to keep when reporting the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Check the availability and any issues affecting the EC Sales List (ECSL) online service.
Use the tax-free shopping - retailer’s checklist to help you complete form VAT407.
Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.
Find out the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
If you sell horses or ponies in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.
Find out how to decide the VAT place of supply for services in the oil and gas sector.
Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
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.
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 when and why Partial Exemption Special Methods (PESMs) are likely to be needed in specific sectors of the UK economy.
Find out which supplies made by a youth club or an association of youth clubs are exempt from VAT.
How to submit your Non-Union VAT Mini One Stop Shop (VAT MOSS) Return to HMRC.
This factsheet tells you about the penalties HMRC may charge you for a VAT, Excise or Landfill Tax wrongdoing.
Use individual guarantees to cover customs duties for one-off or high value imports.
Find out about VAT and distance selling goods from the EU to customers in Northern Ireland if you're a business abroad.
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