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How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Sub-contracting and use of labour are common practices in private security. Know the difference and understand who is responsible for checking SIA licences.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
This guidance is for UK Conformity Assessment Bodies (CABs) who are intending to subcontract tasks such as testing, certification or inspection.
How to know whether the operatives you deploy are employed or self-employed, and what this means for tax and national insurance.
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.
A guide to collecting data about your packaging. This is for UK organisations affected by extended producer responsibility (EPR) for packaging.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Invoicing and taking payment from customers, what invoices must include, VAT invoices, sole trader invoices, limited company invoices, payment options, charging for late payment, chargebacks
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Find out how to complete and submit an Other Interest (OI) return using the HMRC spreadsheet or electronic flat text file.
Don’t include personal or financial information like your National Insurance number or credit card details.
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