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)
Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene.
Find recognised suppliers and software for filing your EC Sales List declarations online.
Check the availability and any issues affecting the VAT On e-Services (VOES) online service.
Check the availability and any issues affecting the EU VAT Refunds online service.
Notice made under paragraph 12(3)(b) and 13(2) of Schedule 9ZD to the Value Added Tax Act 1994 which has force of law.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.
Find out how to request a VAT ruling on a complex cross-border transaction by taking part in an EU trial.
How to submit your client's Import One Stop Shop (IOSS) VAT return as an intermediary.
How to appoint a payment representative or an agent to deal with VAT-related payments if you do not have a business establishment in the UK.
Find out more about the new service supporting major investment projects, including how the scheme works, who can apply, the taxes covered and the financial threshold.
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.
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.
Use these road fuel charges from 1 May 2020 on your VAT return, to account for private consumption of fuel on a business vehicle.
Use these road fuel charges from 1 May 2016 on your VAT return, to account for private consumption of fuel on a business vehicle.
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 fill in your clients Import One Stop Shop (IOSS) VAT return as an intermediary.
Schemes that split supplies to avoid paying VAT don’t work. HMRC will investigate anyone who uses one.
Use these road fuel charges from 1 May 2018 on your VAT return, to account for private consumption of fuel on a business vehicle.
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).