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
Find out about the VAT liability of insurance transactions and insurance related services.
Use form VAT50/51 to amend or remove an existing VAT group.
Use form VAT600FRS if you're already registered for VAT and want to join the Flat Rate Scheme.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Use your duty deferment account to delay paying most duties and import VAT.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re converting an existing building into a dwelling.
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.
Check if VAT is due on payments linked to private school fees and find out what you can reclaim VAT on.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
List of gold coins considered as investment gold coins for VAT exemption as detailed in Group 15 to Schedule 9 of the VAT Act 1994 purposes.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Find out who can use, and how to apply to join the Agricultural Flat Rate Scheme.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
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).