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

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

When and how to account for VAT when you transfer a business as a going concern (TOGC).

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

How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.

• From: HM Revenue & Customs
• Updated: 18 April 2024

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

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

Find out when and how HMRC may penalise you if you fail to register for VAT at the right time, and your rights to appeal against the penalty.

• From: HM Revenue & Customs
• Updated: 6 November 2012

Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.

• From: HM Revenue & Customs
• Updated: 10 August 2022

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

Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.

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

This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.

• From: HM Revenue & Customs
• Updated: 30 November 2018

How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.

• From: HM Revenue & Customs
• Updated: 29 February 2024

How you should account for VAT on goods that are lost, stolen, damaged or destroyed.

• From: HM Revenue & Customs
• Updated: 6 June 2009

Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.

• From: HM Revenue & Customs
• Updated: 5 March 2021

Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.

• From: HM Revenue & Customs
• Updated: 8 March 2023

Use these materials to communicate with your members, clients, and customers about changes to VAT interest charges, late submission and late payment penalties from January 2023.

• From: HM Revenue & Customs
• Updated: 21 February 2023