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 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.
Check the availability and any issues affecting the One Stop Shop (OSS) Union scheme online service.
This guidance note explains changes to the VAT treatment of intra-EU chain transactions and to the conditions for zero rating intra-EU supplies of goods.
Statutory Instruments relating to Customs, Excise and VAT and Brexit.
Guidance for EC Sales List online developers on Government Gateway.
Notice made under paragraph 37(2) of Schedule 9ZE to the Value Added Tax Act 1994 which has the force of law.
Use these road fuel charges from 1 May 2016 on your VAT return, to account for private consumption of fuel on a business vehicle.
Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.
How to register your client for the VAT IOSS scheme, to report and pay VAT due to HMRC on their behalf.
How to cancel or make changes to your intermediary or your client VAT Import One Stop Shop (IOSS) scheme registration.
Find the UK’s preferential tariffs and Rules of Origin for the agreements contained with the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.
Check the availability and any issues affecting the DIY housebuilder scheme online service.
This technical note advises on the new 16.5% VAT flat rate for businesses with limited costs which will take effect from 1 April 2017.
Notice made under the Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 which has force of law.
This brief sets out HMRC's policy on the changes to the time limits for VAT refund schemes if you're a local authority, fire authority, police or similar body.
How to pay the VAT due as an intermediary on behalf of your client for their Import One Stop Shop (IOSS) VAT return and the time it takes for your payment to reach HMRC.
Schemes that split supplies to avoid paying VAT don’t work. HMRC will investigate anyone who uses one.
This information sheet tells you about the changes to HMRC’s policy that affect existing cost share groups following recent judgments made by the European Court of Justice.
Find recognised suppliers and software for filing your EC Sales List declarations online.
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).