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
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 what goods you do not value when when working out the VAT due on import to 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.
Check which attractions are eligible for the temporary reduced rate of VAT from 15 July 2020.
Check the VAT rules for food processing and abattoir services.
Use the tax-free shopping - retailer’s checklist to help you complete form VAT407.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Find out when and why Partial Exemption Special Methods (PESMs) are likely to be needed in specific sectors of the UK economy.
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 VAT payments deferred between 20 March and 30 June 2020.
Find out which supplies made by a youth club or an association of youth clubs are exempt from VAT.
This factsheet tells you about the penalties HMRC may charge you for a VAT, Excise or Landfill Tax wrongdoing.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
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 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.
Find out when to use the zero rate of VAT when supplying machine tools that stay in the UK but are used to manufacture goods for export.
Find out the approaches you can take for VAT apportionment of consideration to lower the risk of tax non-compliance.
Notice made under regulation 1(3)(b) of the International Tax Compliance Regulations 2015 which has force of law.
Find out how to spot VAT missing trader fraud and how to protect yourself or your business from organised criminals.
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).