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Find out when and at what rate you need to charge VAT if you supply food and drink for catering or takeaway.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
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.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Find out if you can get VAT relief if you're having building work done in your home related to your disability.
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 how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.
Use this service to manage your client's details for VAT, if you’re a tax agent.
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 tool throughout a check to guide you through each stage and to access the support available.
Use this form after a business has cancelled its VAT registration to tell HMRC about VAT you need to reclaim. You can also use this form where you are reclaiming VAT and have VAT due on goods sold to satisfy a debt.
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 how to account for VAT on entertainment provided by your business.
Find out when you can zero rate books and other forms of printed matter.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
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.
Do not include personal or financial information like your National Insurance number or credit card details.
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