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 out about the private use of company cars and vans and when a benefit charge is incurred.
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Check if VAT is due on payments linked to private school fees and find out what you can reclaim VAT on.
Apply for approval from HMRC to produce alcoholic products such as beer, cider, spirits, wine, and other fermented products in the UK.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
What happens if you underpay import or export duties and who is responsible for the debt.
How VAT applies if you give or get sponsorship.
Find out about best practice approaches to transfer pricing to lower risk and avoid common mistakes.
Check what you need to do if you're sending, receiving and storing VAT invoices in an electronic format.
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.
Check if you must register for the Alcohol Wholesaler Registration Scheme (AWRS) to sell alcoholic products to another business.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Find out what you need to do if you’re a contractor or subcontractor based outside the UK and do work covered by the Construction Industry Scheme (CIS).
How to apply VAT rules to supplies, imports and export of gold and investment gold.
How qualifying recognised overseas pension scheme (QROPS) managers report pension transfers and when tax needs to be paid.
Find the documents for details of the conditions in which a 'good' may be eligible for a relief from the standard tariff rate.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf of your clients.
Find out if your work qualifies as Research and Development (R&D) for tax purposes and avoid common mistakes.
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).