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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.
List of gold coins considered as investment gold coins for VAT exemption as detailed in Group 15 to Schedule 9 of the VAT Act 1994 purposes.
Use the Notification of Vehicle Arrivals (NOVA) online service to tell HMRC that you're importing multiple vehicles.
Find out how to check your New Computerised Transit System (NCTS) guarantee balance.
How HMRC deals with VAT repayment returns and what happens when there’s a delay in a repayment.
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
Find out if you need to account for the reverse charge if you receive building and construction services and how to do this.
How to tell HMRC about an option to tax on land and buildings as part of cancelling your VAT registration.
Use form VAT600AA if you're already registered for VAT and want to join the Annual Accounting Scheme.
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 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 to account for VAT on goods that you give away, exchange or offset.
How VAT affects travel agents and tour operators.
Check which attractions are eligible for the temporary reduced rate of VAT from 15 July 2020.
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
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 how to apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.
Check how you should submit your returns when you're exempt from using compatible software for Making Tax Digital for VAT.
Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.
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).
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