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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.
You can claim relief to pay no Customs Duty or VAT if you’re importing donated medical equipment from outside the UK and EU.
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.
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 approaches you can take on VAT treatment of remedial works, including the replacement of cladding.
This guidance note explains the extending joint and several liability for online marketplaces and displaying VAT numbers online.
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
Use individual guarantees to cover customs duties for one-off or high value imports.
How to contact and get help from HMRC's voluntary arrangements service for businesses and individuals in temporary financial difficulties.
If you buy and sell goods between Northern Ireland and the EU, find out how to use a margin scheme to account for VAT. (VAT Notice 718)
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).
Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene.
You can claim a relief on Customs Duty or VAT when importing visual and auditory goods from outside the UK.
Find out what you'll need to pay HMRC from a UK or overseas bank account, after telling HMRC about VAT due on goods sold to pay off a debt.
This notice provides a glossary of Scottish land law terms.
If you're registered for the VAT Import One Stop Shop (IOSS) in the EU and sell eligible low value goods into Northern Ireland, use this service to tell HMRC your VAT IOSS registration number.
This factsheet explains the checks on tax affairs when HMRC visits a business premises unannounced.
Check the availability and any issues affecting the Employers PAYE payment plan service.
Employers and traders, HMRC may ask for a deposit or bond.
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