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
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.
Statutory Instruments relating to Customs, Excise and VAT and Brexit.
How to register your client for the VAT IOSS scheme, to report and pay VAT due to HMRC on their behalf.
Use these road fuel charges from 1 May 2018 on your VAT return, to account for private consumption of fuel on a business vehicle.
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.
How to submit your client's Import One Stop Shop (IOSS) VAT return as an intermediary.
Use these road fuel charges from 1 May 2017 on your VAT return, to account for private consumption of fuel on a business vehicle.
Check the availability and any issues affecting the VAT Import One Stop Shop (IOSS) scheme for an intermediary online service.
Check the availability and any issues affecting the Reverse Charge Sales List (RCSL) online service.
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.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.
This information sheet is about certain supplies of sporting services made by local authorities that can be treated as exempt from VAT.
How to cancel or make changes to your intermediary or your client VAT Import One Stop Shop (IOSS) scheme registration.
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 made under paragraph 37(2) of Schedule 9ZE to the Value Added Tax Act 1994 which has the force of law.
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).