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
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
Find out how to request a VAT ruling on a complex cross-border transaction by taking part in an EU trial.
Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond.
Guidance for EC Sales List online developers on Government Gateway.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.
Notice made under paragraph 5(3)(b) of Schedule 9ZD to the Value Added Tax 1994 which has force of law.
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.
This information sheet is about certain supplies of sporting services made by local authorities that can be treated as exempt from VAT.
This tax information and impact note is about travellers arriving in or departing from Great Britain with goods for their personal use in their accompanied luggage.
This overview highlights the main Summer budget 2015 announcements made by the Chancellor.
Notice published by the Commissioners for Her Majesty’s Revenue and Customs in accordance with paragraphs 5(3)(b) and 7 of Schedule 9ZD to the Value Added Tax Act 1994 which has force of law.
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.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them avoid tax.
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.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Notice made under The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 which has force of law.
Notice made under regulation 201 of the Value Added Tax Regulations 1995 which has force of law.
Notice in accordance with Schedule 9ZE to the Value Added Tax Act 1994 which has force of law.
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).