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Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
How to claim a VAT refund in the UK if you're established outside the UK.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
How to assess household and non-household packaging from 2024 onwards if you’re a UK organisation affected by extended producer responsibility (EPR) for packaging.
Find out about partial exemption special methods for government departments.
When HMRC will issue a joint and several liability notice to individuals who have been involved with companies which have become insolvent and have a tax liability with HMRC.
Use these general provisions to help you determine the origin of your products.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out how you can use, process or store similar free circulation goods in place of goods that you have declared for a customs special procedure.
Find out about the registered dealers in controlled oil (RDCO) scheme.
Find out about the benefits and facilities where special taxing rules apply.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
Reclaim VAT you've paid on goods and services bought in the UK to use in your business if you’re registered as a business outside the UK.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Guidance for manufacturers, importers and distributors.
An overview of the work the IPO is undertaking in relation to Standard Essential Patents.
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