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
Find out about our Supply Chain Discount Guarantee: its benefits, eligibility criteria and how to apply.
How to apply for repayment of import duty and VAT on protective equipment or medical supplies brought into the UK from non-EU countries from 30 January 2020 up to 31 December 2020.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Use this service if you are a heat supplier in the UK applying for the Energy Bills Discount Scheme heat network support.
The guide to VAT rules and procedures.
How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
Use this service if you are a UK business or organisation in an ETII sector that needs to apply for the Energy Bills Discount Scheme support.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
How schools can get value for money, avoid fees and find local agencies who complete thorough background and safeguarding checks.
Examples of how and when to adjust the customs value for commercial level and quantity when using Methods 2 or 3 if you’re an importer or clearing agent.
Guidance on the many ways for suppliers to work with the Defence Science and Technology Laboratory (Dstl), the science inside UK defence and security.
Find out about the VAT liability of insurance transactions and insurance related services.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Information on how the Ministry of Defence works with the Defence sector to achieve our goals.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
How to use a single commodity code to import your goods in split consignments when importing large machinery or plant.
How we will manage exports if there's a shortage of supply.
Information on measures introduced by the government to tackle late and unfair payment practices in both public and private sectors.
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activites.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.