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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.
Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.
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 which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
Apply for VAT registration exception from HMRC if you've temporarily gone over the VAT registration threshold.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Check the final amounts of import VAT and duty due online if you make declarations using the Customs Declaration Service.
Find out about group and divisional VAT registration and the forms you should use to apply.
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.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
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.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
Use form VAT50/51 to apply to register a VAT group.
Use form VAT50/51 to amend or remove an existing VAT group.
Find out when and how to register for VAT.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out how to complete your VAT Return to account for import VAT if you're using postponed VAT accounting.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Do not include personal or financial information like your National Insurance number or credit card details.
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