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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)
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.
This notice provides a glossary of Scottish land law terms.
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).
This guidance note explains the extending joint and several liability for online marketplaces and displaying VAT numbers online.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
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.
Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
Find out about partial exemption special methods for government departments.
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.
Check the availability and any issues affecting the VAT On e-Services (VOES) online service.
Check temporary changes to the time limit and rules for notifying an option to tax land and buildings.
How to cancel or make changes to your VAT One Stop Shop (OSS) Union scheme registration.
If you import goods into Northern Ireland from outside the EU for onward supply to the EU, find out about claiming Onward Supply Relief.
Use individual guarantees to cover customs duties for one-off or high value imports.
Find out what goods you do not value when when working out the VAT due on import to the UK.
Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.
Use these road fuel charges from 1 May 2021 on your VAT return, to account for private consumption of fuel on a business vehicle.
Use the tax-free shopping - retailer’s checklist to help you complete form VAT407.
Credit reference agencies and other qualifying applicants can apply for VAT registration data for use in making financial assessments.
Do not include personal or financial information like your National Insurance number or credit card details.
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