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What happens if you underpay import or export duties and who is responsible for the debt.
Find out if you need to register to store goods in the UK for sellers established outside the UK.
Find out when and how to cancel your VAT registration.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
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.
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
How to identify and report outsourced labour payroll fraud (sometimes called ‘payslip fraud’) if you’re a worker, employer or agency.
Check what you need to do if you're sending, receiving and storing VAT invoices in an electronic format.
Submit a claim for a VAT-related payment using the second-hand motor vehicle payment scheme.
Find out when HMRC apply a default surcharge, how it works and how to avoid a VAT surcharge.
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 if the business that stores your goods in the UK is registered with the Fulfilment House Due Diligence Scheme if you’re a trader based outside of the UK.
Find out how to understand and use the information on your monthly statements.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Find out who can use the VAT Annual Accounting Scheme, how to use it and how to apply to join the scheme.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
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.
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.
Use this tool to estimate what registering for VAT might mean for your business.
Use this service for Temporary Admission, inward processing or authorised use with an authorisation by declaration, or if proof of origin was not available at the time of import.
Don’t include personal or financial information like your National Insurance number or credit card details.
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