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
This Memorandum of Understanding sets out how the Government and Ofgem would work together to make sure households continue to receive an uninterrupted supply of energy in the unlikely event of a large energy supplier going into administration.
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.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Find out which country’s VAT rules to use when supplying services abroad.
Reported problems with the supply of an animal medicine and the date when the issue is expected to be resolved.
Find out how to report information to HMRC using the Automatic Exchange of Information (AEOI) if you are a financial institution.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find out what information you may be asked for by your account provider and how that information is shared.
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).