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How to account for VAT using the auctioneers’ scheme.
Check what you need to do if you're sending, receiving and storing VAT invoices in an electronic format.
Use the Notification of Vehicle Arrivals (NOVA) online service to tell HMRC that you're importing multiple vehicles.
Find out about the customs value and using the valuation methods if you’re an importer or clearing agent.
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 which admission charges to cultural exhibitions and events are exempt from VAT.
Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).
Find out when you can zero-rate medicines supplied free of charge, including medicines for NHS treatment, clinical trials and continued treatment after a clinical trial.
Use the online service or VAT431C form to reclaim VAT, if you're a DIY housebuilder converting an existing building into a dwelling.
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
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 report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List.
Find out how to understand and use the information on your monthly statements, if you use postponed VAT accounting to account for import VAT.
Find out what HMRC considers as good practice in relation to VAT accounting and compliance processes.
What happens if you underpay import or export duties and who is responsible for the debt.
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.
How to identify and report outsourced labour payroll fraud (sometimes called ‘payslip fraud’) if you’re a worker, employer or agency.
Use a customs comprehensive guarantee to cover Customs Duty, excise duty and import VAT when you regularly import goods or use common and Union transit.
Check if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
Find out if you need to register to store goods in the UK for sellers established outside the UK.
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