Guidance and regulation

Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.

• From: HM Revenue & Customs
• Updated: 19 February 2024

Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.

• From: HM Revenue & Customs
• Updated: 11 December 2023

Find out if you can get VAT relief if you're having building work done in your home related to your disability.

• From: HM Revenue & Customs
• Updated: 6 January 2015

Choose how to pay Customs Duty, excise duties and VAT.

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

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.

• From: HM Revenue & Customs
• Updated: 23 December 2022

Who can use the VAT Annual Accounting Scheme and how to apply.

• From: HM Revenue & Customs
• Updated: 28 October 2020

This information sheet tells you how to apply the correct liability to domestic service charges from 1 November 2018.

• From: HM Revenue & Customs
• Updated: 7 September 2018

Check which attractions are eligible for the temporary reduced rate of VAT from 15 July 2020.

• From: HM Revenue & Customs
• Updated: 23 December 2022

Find out about VAT relief that may be available if you’re a charity buying certain goods and building work for disabled people.

• From: HM Revenue & Customs
• Updated: 6 January 2015

Find out about VAT payments deferred between 20 March and 30 June 2020.

• From: HM Revenue & Customs
• Updated: 16 September 2023

Use this service to submit your One Stop Shop (OSS) VAT Return and pay the VAT due if you're registered for the OSS Union scheme.

• From: HM Revenue & Customs
• Updated: 24 April 2023

Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.

• From: HM Revenue & Customs
• Updated: 1 January 2021

Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.

• From: HM Revenue & Customs
• Updated: 2 January 2020