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This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
Find out what goods you do not value when when working out the VAT due on import to the UK.
You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery exhibits into the UK.
Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.
How to account for VAT on new ships, aircraft and land vehicles you move between Northern Ireland and EU member states (VAT Notice 728).
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
How to get a guarantor when you have authorisation to use a customs comprehensive guarantee.
Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme.
Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
You can claim relief to pay no Customs Duty or VAT if you’re importing donated medical equipment from outside the UK and EU.
Use individual guarantees to cover customs duties for one-off or high value imports.
You can claim a relief on Customs Duty or VAT when importing visual and auditory goods from outside the UK.
If you're registered for the VAT Import One Stop Shop (IOSS) in the EU and sell eligible low value goods into Northern Ireland, use this service to tell HMRC your VAT IOSS registration number.
You can claim a relief to pay less Customs Duty and VAT if you are moving your business to the UK and carrying on a similar activity.
You can claim relief to pay no Customs Duty and VAT if you're importing therapeutic substances of human origin, blood-grouping or tissue-typing reagents, or related packaging, solvents and accessories.
Find out if you can claim Onward Supply Relief on goods you import into Northern Ireland for onward supply to the EU (VAT Notice 702/7).
If you import goods into Northern Ireland from outside the EU for onward supply to the EU, find out about claiming Onward Supply Relief.
Find out if you can use the Excise Payment Security System when paying the duty due on excise goods released for consumption in the UK.
Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period.
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