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Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
How to account for VAT on vehicles and fuel you use for your business.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Use this online service (VAT126) to claim back VAT if you're exempt from it as a local authority, academy, public body or eligible charity.
Use this form if you've received a letter or email from HMRC asking you to send details to support your VAT repayment claim.
How and when you can apply zero-rated VAT to exported goods.
Find out when transactions involving land and buildings are exempt from VAT.
Find out what records you must keep and how to keep them if you're registered for VAT.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activities.
How to get VAT relief if you’re buying goods because of your disability.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Use the online tool throughout a check to guide you through each stage and to access the support available.
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