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The guide to VAT rules and procedures.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
We lead the government’s efforts to make the United Kingdom the best place to be a veteran anywhere in the world, helping the nation fulfil its lifelong duty to those who have served in the armed forces. OVA is part...
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
VAT rates for building work, including plumbers, plasterers and carpenters - new houses and flats, work for disabled people, energy saving, grant-funded heating, conversions and renovations, properties that are not homes
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
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