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Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
This notice explains the VAT liability of certain financial services in the UK.
Choose how to pay Customs Duty, excise duties and VAT.
Find out what HMRC considers as good practice in relation to VAT accounting and compliance processes.
If you’re importing commercial samples from countries outside the UK, you may be able to claim relief from Customs Duty and VAT.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
Find out about the VAT Import One Stop Shop (IOSS) scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Certificates you can use when zero rating goods or services under the VAT Act 1994, Schedule 8, Group 15, items 4 to 6.
Find out if you need to register to store goods in the UK for sellers established outside the UK.
Check what you need to do if you're sending, receiving and storing VAT invoices in an electronic format.
Check if VAT is due on payments linked to private school fees and find out what you can reclaim VAT on.
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 if you can get a refund on goods and services under a VAT Refund Scheme if you’re a charity.
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 to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.
Find out which type of account you need to apply for so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Do not include personal or financial information like your National Insurance number or credit card details.
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