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How to identify and report outsourced labour payroll fraud (sometimes called ‘payslip fraud’) if you’re a worker, employer or agency.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Use the Notification of Vehicle Arrivals (NOVA) online service to tell HMRC that you're importing multiple vehicles.
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.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
Use this service to disclose an underpayment of duty, VAT or other import charges on an import declaration made using Customs Handling of Import and Export Freight (CHIEF).
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 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.
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.
Find out how to make tax and duty-free supplies to NATO visiting forces, NATO International Military Headquarters and US military cemeteries in the UK.
Find the correct economic code to explain what you'll do with your goods under an inward processing authorisation.
How HMRC deals with VAT repayment returns and what happens when there’s a delay in a repayment.
Check if you can apply for an exemption from Making Tax Digital for VAT and submitting your VAT Returns using software.
Find out if you’re classed as the importer when checking if you’ll need to register for the Carbon Border Adjustment Mechanism (CBAM).
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
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.
Find out if you need to account for the reverse charge if you receive building and construction services and how to do this.
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Find out how to apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.
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