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
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
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.
Find out if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
Overview of the Civil Service Jobs vX system for recruiters, including search and table layouts.
Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).
How VAT affects travel agents and tour operators.
The process for recruiters to review and record the progress of pre-employment checks in Civil Service Jobs vX.
Guidance for UK businesses on rules for selling services.
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 and requires JavaScript).