We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Use your duty deferment account to delay paying most duties and import VAT.
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
Use form VAT50/51 to amend or remove an existing VAT group.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find out how to apply for VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles and the evidence you need to supply them.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Use form VAT600FRS if you're already registered for VAT and want to join the Flat Rate Scheme.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
Check the final amounts of import VAT and duty due online if you make declarations using the Customs Declaration Service.
How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
Check if VAT is due on payments linked to private school fees and find out what you can reclaim VAT on.
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
Find out which services and goods relating to welfare are exempt from VAT, and if welfare services and goods that you provide can be exempt from VAT.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.
VAT registered businesses can use this list to determine if VAT can be reclaimed as input tax on particular makes and models of car derived vans and combi vans.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
Find out if you need to account for the reverse charge for buildings and construction services you supply.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re converting an existing building into a dwelling.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).