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Find out what records you must keep and how to keep them if you're registered for VAT.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Information about Price Paid Data and how you can get it.
Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List.
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
Find out about using the VAT margin scheme if you're a dealer who sells second-hand motor vehicles in Northern Ireland that have come from Great Britain.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Records and paperwork you must keep if you're self-employed as a sole trader or partner in a business: income, costs, profit, how long to keep records.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find out what records and accounts you must keep to support the information that you submit on your Plastic Packaging Tax return.
When charities can trade, tax rules and when to trade through a separate company.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
You're required to keep records for all traded goods you declare to HMRC for four years, for duty and tax purposes and for government statistics.
Don’t include personal or financial information like your National Insurance number or credit card details.
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