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
Help improve GOV.UK Sign up to take part in user research (opens in a new tab)
Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT output tax.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT input tax.
How to cancel or make changes to your VAT One Stop Shop (OSS) Union scheme registration.
Find out about partial exemption special methods for government departments.
Find out about VAT payments deferred between 20 March and 30 June 2020.
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'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.
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.
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).
You can claim relief to pay no Customs Duty and VAT if you're importing therapeutic substances of human origin, blood-grouping or tissue-typing reagents, or related packaging, solvents and accessories.
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.
How to register your client for the VAT IOSS scheme, to report and pay VAT due to HMRC on their behalf.
Find out the approaches you can take on VAT treatment of remedial works, including the replacement of cladding.
How to cancel or make changes to your VAT Import One Stop Shop (IOSS) scheme registration.
Find out about the VAT Import One Stop Shop (IOSS) scheme and registering as an intermediary to report and pay VAT due to HMRC on behalf of your client.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.
You can claim a relief to pay less Customs Duty and VAT if you are moving your business to the UK and carrying on a similar activity.
Do not 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).