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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.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Rules for online and distance selling for businesses
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 when you need to agree a bespoke VAT retail scheme with HMRC.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
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.
As part of statutory guidance to the Russia regulations: a list of exceptions that allow activities otherwise subject to sanctions in certain defined circumstances.
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