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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.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
Find out about VAT and distance selling goods from the EU to customers in Northern Ireland if you're a business abroad.
Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene.
This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
Use individual guarantees to cover customs duties for one-off or high value imports.
You can claim relief to pay no Customs Duty or VAT if you’re importing donated medical equipment from outside the UK and EU.
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 about VAT payments deferred between 20 March and 30 June 2020.
If you're a pawnbroker who sells unredeemed pawns in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.
Find out how to spot VAT missing trader fraud and how to protect yourself or your business from organised criminals.
Check the availability and any issues affecting the VAT payment plan service.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
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.
This notice provides a glossary of Scottish land law terms.
Find out which supplies made by a youth club or an association of youth clubs are exempt from VAT.
Find out if you can zero rate VAT if you sell, lease or hire out a freight container for export from the UK.
Check temporary changes to the time limit and rules for notifying an option to tax land and buildings.
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