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Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.
What happens if you underpay import or export duties and who is responsible for the debt.
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
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 understand and use the information on your monthly statements.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
Find out if you need to register to store goods in the UK for sellers established outside the UK.
Find out how to use the second-hand motor vehicle payment scheme to make a claim on your VAT Return.
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).
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Find out which motor vehicles you can and cannot claim a payment for using the scheme.
Find out about the customs value and using the valuation methods if you’re an importer or clearing agent.
How HMRC deals with VAT repayment returns and what happens when there’s a delay in a repayment.
Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
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).
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Use form VAT53 to allow an accountant, or agent, to register or make changes to a VAT group on your behalf.
Don’t include personal or financial information like your National Insurance number or credit card details.
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