We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Did you mean Next Day delivery
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
What qualifies as ordinary commuting and private travel for tax purposes.
Delivery will be overseen by a named crown or public servant
How to use a micro-randomised trial to evaluate your digital health product.
Guidance on 5 year housing land supply and Housing Delivery Test.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
Find out about other simplifications you can apply for with consignor or consignee status.
How to find digital outcome, specialist and user research services on the Digital Outcomes and Specialists framework.
This guidance explains how apprenticeship training can be delivered flexibly around the needs of your business.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).