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
Use the online service or VAT431C form to reclaim VAT, if you're a DIY housebuilder converting an existing building into a dwelling.
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 if you can get a refund on goods and services under a VAT Refund Scheme if you’re a charity.
How VAT applies if you give or get sponsorship.
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 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 how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Check the availability and any issues affecting the VAT online service.
Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.
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 if you or the people who work for you should be employed or self-employed for tax purposes while working in the hair and beauty industry.
If you're an education provider, check if and when you need to register for VAT to prepare for VAT being chargeable on school and boarding fees.
This notice explains when protective equipment is zero-rated and children's car seats and travel systems are reduced-rated at 5% VAT.
Certificates you can use when zero rating goods or services under the VAT Act 1994, Schedule 8, Group 15, items 4 to 6.
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.
If you’re importing commercial samples from countries outside the UK, you may be able to claim relief from Customs Duty and VAT.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
This notice explains the VAT liability of certain financial services in the UK.
If you've reached the maximum points allowed, find out how to remove them and avoid a further £200 penalty. Check when individual penalty points expire.
Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).
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).