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How to account for VAT on goods that you give away, exchange or offset.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
How VAT affects travel agents and tour operators.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
Find out about the VAT rules that apply to VAT-registered barristers or advocates.
Find out if you can register for VAT under the VAT registration scheme for racehorse owners.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
How HMRC deals with VAT repayment returns and what happens when there’s a delay in a repayment.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
This information sheet tells you how to apply the correct liability to domestic service charges from 1 November 2018.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
Find out which sanitary protection products you can supply at the zero rate of VAT.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
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