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If you’re importing commercial samples from countries outside the UK, you may be able to claim relief from Customs Duty and VAT.
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.
Check what you need to do if you're sending, receiving and storing VAT invoices in an electronic format.
What happens if you underpay import or export duties and who is responsible for the debt.
Find out who can use the VAT Annual Accounting Scheme, how to use it and how to apply to join the scheme.
Find out when and how to cancel your VAT registration.
Use this tool to estimate what registering for VAT might mean for your business.
Submit a claim for a VAT-related payment using the second-hand motor vehicle payment scheme.
Find out if you need to register to store goods in the UK for sellers established outside the UK.
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.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.
Check the list of VAT appeals that HMRC has lost, or partly lost, that could have implications for other businesses.
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
Find out how to understand and use the information on your monthly statements.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Reclaim VAT you’ve paid on goods and services bought in the UK to use in your business if you’re registered as a business outside 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.
Find out when HMRC apply a default surcharge, how it works and how to avoid a VAT surcharge.
Check how you should submit your returns when you're exempt from using compatible software for Making Tax Digital for VAT.
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