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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.
Find out when you can zero rate books and other forms of printed matter.
Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.
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…
Apply for VAT registration exception from HMRC if you've temporarily gone over the VAT registration threshold.
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.
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 how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
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.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
Find out which country’s VAT rules to use when supplying services abroad.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Use your duty deferment account to delay paying most duties and import VAT.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Use form VAT50/51 to apply to register a VAT group.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Use form VAT50/51 to amend or remove an existing VAT group.
Do not include personal or financial information like your National Insurance number or credit card details.
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