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 about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Certain company transactions that may be open to challenge if the company enters liquidation or administration.
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.
What qualifies as ordinary commuting and private travel for tax purposes.
This series brings together all documents relating to Financial transactions
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.
Find out what information you must send with a transfer of funds if you’re a payment service provider.
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.
Customer declaration of specific uses of the scheduled category 1 or 2 substances (multiple transactions).
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).