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Find out the approaches you can take for VAT apportionment of consideration to lower the risk of tax non-compliance.
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.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Check temporary changes to the time limit and rules for notifying an option to tax land and buildings.
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 these road fuel charges from 1 May 2020 on your VAT return, to account for private consumption of fuel on a business vehicle.
Find out if you can claim Onward Supply Relief on goods you import into Northern Ireland for onward supply to the EU (VAT Notice 702/7).
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 about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
This notice provides a glossary of Scottish land law terms.
How to contact and get help from HMRC's voluntary arrangements service for businesses and individuals in temporary financial difficulties.
Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses.
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)
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.
Employers and traders, HMRC may ask for a deposit or bond.
Check the availability and any issues affecting the EU VAT Refunds online service.
This factsheet explains the checks on tax affairs when HMRC visits a business premises unannounced.
How to cancel or make changes to your VAT Import One Stop Shop (IOSS) scheme registration.
How to register as an intermediary for the VAT Import One Stop Shop (IOSS) scheme to report and pay the VAT due to HMRC on behalf of your client.
Find out when to use the zero rate of VAT when supplying machine tools that stay in the UK but are used to manufacture goods for export.
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