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Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse…
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Find out which country’s VAT rules to use when supplying services abroad.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
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.
Find out how to account for VAT on entertainment provided by your business.
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.
Check when you can use postponed VAT accounting to declare and recover import VAT on the same VAT Return.
Find out when and at what rate you need to charge VAT if you supply food and drink for catering or takeaway.
How to claim a VAT refund in the UK if you're established outside the UK.
Use this service to manage your client's details for VAT, if you’re a tax agent.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Find out if you can get VAT relief if you're having building work done in your home related to your disability.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Apply for VAT registration exception from HMRC if you've temporarily gone over the VAT registration threshold.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
Find out when you can zero rate books and other forms of printed matter.
Use this service to get your import VAT statements and certificates, manage your payment accounts, and manage or view authorities all in one place.
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