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
Find out the approaches you can take on VAT treatment of remedial works, including the replacement of cladding.
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.
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.
If you receive goods into Northern Ireland from the EU you may have to pay acquisition VAT.
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 GIANT online service.
What happens when HMRC investigates your VAT affairs under the Civil Evasion Penalty Notice 730 procedure. For investigations started before 31 January 2012.
Find out about partial exemption special methods for government departments.
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.
You can claim a relief to pay no Customs Duty and VAT if you are importing or presenting a decoration or award in the UK.
Find out what you'll need to pay HMRC from a UK or overseas bank account, after cancelling your VAT registration.
Use this service to tell HMRC you’ve deregistered from using the VAT Import One Stop Shop (IOSS) in an EU country or have changed your businesses details.
Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.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 2020 on your VAT return, to account for private consumption of fuel on a business vehicle.
Check the availability and any issues affecting the Employers PAYE payment plan service.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT output tax.
How to contact and get help from HMRC's voluntary arrangements service for businesses and individuals in temporary financial difficulties.
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.
Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses.
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).