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Sign in and submit ESL, RCSL and EU VAT refund application, and get help with lost username, password or account activation codes
How VAT works, what VAT is charged on, VAT thresholds and VAT schemes.
VAT (Value Added Tax) is a tax added to most products and services sold by…
VAT is charged on things like: goods and services (a service is anything…
There are 3 different rates of VAT that can be added to products. Which…
You need to register for VAT if you go over the registration threshold (or…
VAT schemes are designed to simplify the way some VAT-registered…
Includes online returns, rates, charging and record keeping
How to do a VAT Return, pay your VAT bill, correct errors in your VAT Return, what to do if you're late with your return or payment.
Current VAT rates - standard 20% and rates for reduced rate and zero-rated items
Guidance, notices and forms for VAT. Including rates, returns, paying, accounting schemes, charging and reclaiming, imports and exports and overseas businesses.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
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.
How to pay your VAT bill - including online by card or Direct Debit, from your bank with HMRC’s bank details, by standing order or at your bank or building society.
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
How to register for VAT, change your details, cancel your registration, register for VAT in EU countries.
Numerical list of VAT notices.
This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS).
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
How to claim a VAT refund in the UK if you're established outside the UK.
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.
Don’t include personal or financial information like your National Insurance number or credit card details.
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