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Find out about group and divisional VAT registration and the forms you should use to apply.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
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.
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.
Find out when you can zero rate books and other forms of printed matter.
Use form VAT50/51 to amend or remove an existing VAT group.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
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.
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.
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 to complete your VAT Return to account for import VAT if you're using postponed VAT accounting.
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.
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.
Use form VAT50/51 to apply to register a VAT group.
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.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
Find out how UK VAT applies to cryptoasset activities, including when to register, place of supply rules and record‑keeping.
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