Guidance and regulation

The guide to VAT rules and procedures.

• From: HM Revenue & Customs
• Updated: 29 September 2023

What you need to do if you've submitted a declaration using the Customs Declaration Service and need to send supporting documents or respond to HMRC queries.

• From: HM Revenue & Customs
• Updated: 12 October 2023

Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.

• From: HM Revenue & Customs
• Updated: 29 September 2022

Use this service to get a pension scheme member’s Guaranteed Minimum Pension (GMP) calculation.

• From: HM Revenue & Customs
• Updated: 2 June 2017

Find out if you can claim Corporation Tax relief on your Research and Development (R&D) project.

• From: HM Revenue & Customs
• Updated: 18 March 2024

Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.

• From: HM Revenue & Customs
• Updated: 12 September 2023

How to calculate your employee's Statutory Sick Pay if you cannot use the GOV.UK calculator.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Use the payrolling benefits and expenses online service to show you’re collecting tax on benefits and expenses through your payroll.

• From: HM Revenue & Customs
• Updated: 24 November 2023

Check the HMRC list of professional bodies to see if you can claim tax relief on your fees or subscriptions.

• From: HM Revenue & Customs
• Updated: 26 April 2024

Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).

• From: HM Revenue & Customs
• Updated: 24 September 2020

How to report expenses and benefits you provide to employees or directors.

• From: HM Revenue & Customs
• Updated: 22 December 2023

Find out if you have to pay Stamp Duty Land Tax (SDLT) on transfers of land or property depending on type of transfer, your marital status and other factors.

• From: HM Revenue & Customs
• Updated: 23 September 2022

Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).

• From: HM Revenue & Customs
• Updated: 15 April 2024

Check if you have to pay the higher rates of Stamp Duty Land Tax (SDLT) when you buy a residential property in England or Northern Ireland.

• From: HM Revenue & Customs
• Updated: 11 November 2022

Find technical information about the VAT reverse charge if you buy or sell building and construction services.

• From: HM Revenue & Customs
• Updated: 9 December 2022

Find out which types of food are zero-rated and which are standard-rated for VAT purposes.

• From: HM Revenue & Customs
• Updated: 5 August 2022

Find out how to complete a stock transfer form and get it processed.

• From: HM Revenue & Customs
• Updated: 10 August 2023

Find out how to amend your VAT records if you've made errors, correct errors on your VAT Return and claim a refund if you’ve overpaid VAT.

• From: HM Revenue & Customs
• Updated: 6 January 2023

Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.

• From: HM Revenue & Customs
• Updated: 8 March 2024