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
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Employment Appeal Tribunal Judgment of Mrs Justice Eady on 3 May 2024.
Guidance on how the Certification Officer Intends to use these Powers
How to work out the customs value of imported goods that are free of charge, used, rented or leased if you're an importer or clearing agent.
How to tax living accommodation given to employees.
How to use Method 4 to work out the customs value of your imported goods if you’re an importer or clearing agent.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
Advice on planning appeals and the award costs.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
How to report expenses and benefits you provide to employees or directors.
Getting a UK background check so you can apply for Global Entry and get through USA border control faster: how to apply, how much it costs
Common user charge rates and how the charge applies to imports entering Great Britain through the Port of Dover and Eurotunnel.
Find out how to apply for approval under the scheme, how to claim for the subsidy, how much you can claim and what records you need to keep.
Tax and reporting rules for employers contributing to employee relocation costs
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activites.
How to claim R&D expenditure credit (RDEC) for Corporation Tax relief on your company's R&D, if you’re a large company or small and medium-sized enterprise.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.