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Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Find out what information you must send with a transfer of funds if you’re a payment service provider.
Certain company transactions that may be open to challenge if the company enters liquidation or administration.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
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.
How to carry out checks on your business and customers, and what records you must keep to prevent money laundering.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
How to use a risk-based approach to carry out compulsory risk assessments of your business.
Access information about the volume and type of applications completed each month.
What qualifies as ordinary commuting and private travel for tax purposes.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Find out how to apply Stamp Duty Land Tax (SDLT) when there are multiple sales or transfers between the same buyer and seller.
The guide to VAT rules and procedures.
Reports on departmental spending over £500 with a government procurement card (GPC).
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
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