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Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
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.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
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.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Find out if you need to account for the reverse charge for buildings and construction services you supply.
Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf of your clients.
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 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.
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.
Choose how to pay Customs Duty, excise duties and VAT.
Find out how to apply VAT if you're in the taxi and private hire car trade.
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
How customers and their suppliers must treat VAT if they're using self-billing arrangements.
Find out what HMRC considers as good practice in relation to VAT accounting and compliance processes.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
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