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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.
Submit a claim for a VAT-related payment using the second-hand motor vehicle payment scheme.
Find out who can use, and how to apply to join the Agricultural Flat Rate Scheme.
Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
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 decide the VAT place of supply for services in the oil and gas sector.
Find out what HMRC considers as good practice in relation to VAT accounting and compliance processes.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf of your clients.
How to register for the VAT Import One Stop Shop (IOSS) scheme to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
Check when you’re eligible for repayment interest if HMRC are late in settling a repayment claim from a VAT Return or VAT you've overpaid.
Find out when and how HMRC may penalise you if you fail to register for VAT at the right time, and your rights to appeal against the penalty.
Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
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.
How VAT applies if you give or get sponsorship.
How customers and their suppliers must treat VAT if they're using self-billing arrangements.
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