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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.
How VAT affects travel agents and tour operators.
Use form VAT53 to allow an accountant, or agent, to register or make changes to a VAT group on your behalf.
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 VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.
Check if you can apply for an exemption from Making Tax Digital for VAT and submitting your VAT Returns using software.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
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.
How to account for VAT on goods that you give away, exchange or offset.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Find out about the VAT liability of funeral services and other activities relating to the disposal of the remains of the dead.
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.
Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
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.
Check if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
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.
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).
How to identify and report outsourced labour payroll fraud (sometimes called ‘payslip fraud’) if you’re a worker, employer or agency.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) for years prior to the current year.
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