Guidance and regulation

Find and use tools and calculators that will help you work out your tax.

• From: HM Revenue & Customs
• Updated: 1 May 2024

How and when you can apply zero-rated VAT to exported goods.

• From: HM Revenue & Customs
• Updated: 31 October 2023

Find out which country’s VAT rules to use when supplying services abroad.

• From: HM Revenue & Customs
• Updated: 31 December 2020

Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.

• From: HM Revenue & Customs
• Updated: 31 December 2020

Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.

• From: HM Revenue & Customs
• Updated: 5 January 2024

You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.

• From: HM Revenue & Customs
• Updated: 3 February 2023

Use your duty deferment account to delay paying most duties and import VAT.

• From: HM Revenue & Customs
• Updated: 17 April 2024

How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.

• From: HM Revenue & Customs
• Updated: 15 March 2021

How to apply VAT rules to supplies, imports and export of gold and investment gold.

• From: HM Revenue & Customs
• Updated: 31 December 2020

Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).

• From: HM Revenue & Customs
• Updated: 18 December 2020

Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.

• From: HM Revenue & Customs
• Updated: 31 December 2020

You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.

• From: HM Revenue & Customs
• Updated: 14 April 2023

Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.

• From: HM Revenue & Customs
• Updated: 15 September 2021

You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.

• From: HM Revenue & Customs
• Updated: 31 December 2020

You can claim relief on Customs Duty, VAT and Excise Duty if you're importing goods for testing, analysis or examination to the UK.

• From: HM Revenue & Customs
• Updated: 14 April 2023

How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.

• From: HM Revenue & Customs
• Updated: 31 December 2020

This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.

• From: HM Revenue & Customs
• Updated: 18 May 2022

Find out how to check your New Computerised Transit System (NCTS) guarantee balance.

• From: HM Revenue & Customs
• Updated: 21 February 2022

You can claim relief on Customs Duty and VAT if you're importing scientific materials and apparatus for education or research to the UK.

• From: HM Revenue & Customs
• Updated: 31 December 2020

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.

• From: HM Revenue & Customs
• Updated: 31 December 2020