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
Choose how to pay Customs Duty, excise duties and 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.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
Use form VAT50/51 to amend or remove an existing VAT group.
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 how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
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.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
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.
Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf of your clients.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
How to register a group of companies, company divisions, joint business ventures and business units for VAT and what to do if they change after registration.
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.
If you’re importing commercial samples from countries outside the UK, you may be able to claim relief from Customs Duty and VAT.
How VAT applies if you give or get sponsorship.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
How to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.
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).