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Find out when and how HMRC may penalise you if you fail to register for VAT at the right time, and your rights to appeal against the penalty.
Find out how to apply for VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles and the evidence you need to supply them.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
Find out which services and goods relating to welfare are exempt from VAT, and if welfare services and goods that you provide can be exempt from VAT.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Choose how to pay Customs Duty, excise duties and VAT.
Find out what HMRC considers as good practice in relation to VAT accounting and compliance processes.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Find out if you can get a refund on goods and services under a VAT Refund Scheme if you’re a charity.
How to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.
How VAT applies if you give or get sponsorship.
Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
This notice explains when protective equipment is zero-rated and children's car seats and travel systems are reduced-rated at 5% VAT.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Check what you need to do if you're sending, receiving and storing VAT invoices in an electronic format.
Find out who can use the VAT Annual Accounting Scheme, how to use it and how to apply to join the scheme.
If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.
Find out how to apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.
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