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Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under...
Buying or commissioning services from outside the UK, Europe or abroad. Paying VAT on services.
Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).
Find out if you need to account for the reverse charge for buildings and construction services you supply.
Find out if you need to account for the reverse charge if you receive building and construction services and how to do this.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
UK government joins G7 nations and calls for swift action to protect marine habitats and halt biodiversity loss
This brief explains that the introduction of the domestic reverse charge for construction services will be delayed from 1 October 2020 until 1 March 2021 due to the impact of the coronavirus on the construction sector.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
This Tax Information and Impact Note is about VAT reverse charges for wholesale supplies of electronic communications services.
This tax information and impact note applies to businesses registered or liable to be registered for VAT that sell mobiles or computer chips in the UK under the VAT domestic reverse charge procedure.
This tax information and impact note allows regulations to be made to discourage attempts by fraudsters to escape a reverse charge.
What driving instructors should do to carry out realistic mock driving tests, including what needs to be in the test, assessing faults and recording the result.
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