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Check when you can use postponed VAT accounting to declare and recover import VAT on the same VAT Return.
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.
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 and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
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.
Use form VAT50/51 to apply to register a VAT group.
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.
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 how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out about the VAT liability of insurance transactions and insurance related services.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
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