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
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Use the online service or VAT431C form to reclaim VAT, if you're a DIY housebuilder converting an existing building into a dwelling.
How customers and their suppliers must treat VAT if they're using self-billing arrangements.
Help on how to complete your spreadsheet return templates and send them to HM Revenue and Customs.
What to do about tax and National Insurance if you pay an employee free of tax.
How to register for the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Find out if you need to account for the reverse charge for buildings and construction services you supply.
Find out who should register for Corporation Tax as a non-UK incorporated or non-UK resident company.
Find out how to register with HMRC if you run a digital platform.
Use form PSA1 or send an informal calculation to tell HMRC about the value of items included in your PAYE Settlement Agreement.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
Find out about exemptions or reliefs that apply to Climate Change Levy if you're a supplier or producer.
How transactions between connected companies should be priced for UK tax purposes.
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
How qualifying recognised overseas pension scheme (QROPS) managers report pension transfers and when tax needs to be paid.
Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
How you can lose your protected allowances on pension savings, how to avoid this and how to tell HMRC if you lose protection.
Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf of your clients.
Submit a notification and tell HMRC about a grant of an EMI share option — if you’re an employer.
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).