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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.
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 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 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.
Find out how to account for VAT on entertainment provided by your business.
Find out which country’s VAT rules to use when supplying services abroad.
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 about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Find out when and at what rate you need to charge VAT if you supply food and drink for catering or takeaway.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Use the online tool throughout a check to guide you through each stage and to access the support available.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
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.
Use the online service or VAT431NB form to reclaim VAT, if you're a DIY housebuilder building a new home or charity building.
Find out if you can get VAT relief if you're having building work done in your home related to your disability.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Check the final amounts of import VAT and duty due online if you make declarations using the Customs Declaration Service.
Don’t include personal or financial information like your National Insurance number or credit card details.
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