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Business tax

VAT: detailed information

From:
HM Revenue & Customs, HM Treasury, Driver and Vehicle Licensing Agency, Border Force, Office of Tax Simplification, and The Scottish Government

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Coronavirus (COVID-19)

  • Pay VAT deferred due to coronavirus (COVID-19)
  • Changes to notifying an option to tax land and buildings during coronavirus (COVID-19)

Quick links

  • Sign in to your VAT online account
  • Pay your VAT bill

Get started

  • Businesses and charging VAT
  • VAT rates on different goods and services
  • Exemption and partial exemption from VAT
  • VAT registration
  • VAT record keeping

VAT returns

  • VAT Returns
  • Sign in to your VAT online account
  • Work out your VAT fuel scale charge
  • Correct errors on your VAT Returns

Making Tax Digital

  • Making Tax Digital for VAT as a business: step by step
  • Making Tax Digital for VAT as an agent: step by step

Different ways to account

  • VAT Annual Accounting Scheme
  • VAT Cash Accounting Scheme
  • VAT Flat Rate Scheme
  • VAT margin schemes
  • VAT retail schemes

Charging or reclaiming

  • Businesses and charging VAT
  • VAT: costs or disbursements passed to customers
  • VAT: instalments, deposits, credit sales
  • Private use and self-supply of goods and services for VAT
  • VAT: self-billing arrangements
  • The Capital Goods Scheme for VAT
  • VAT: lost, stolen, damaged or destroyed goods
  • VAT: part-exchanges, barters and set-offs

Paying

  • Pay your VAT bill
  • VAT payments on account
  • VAT repayments
  • Reclaiming VAT
  • Insolvency and your VAT

Rules for particular trades

  • VAT for builders
  • Check when you must use the VAT reverse charge for building and construction services
  • VAT when you buy a vehicle to sell on
  • VAT when you sell a vehicle
  • VAT on sales of digital services in the EU (VAT MOSS)

Converting currencies

  • Transactions in foreign currencies and VAT
  • Exchange rates from HMRC in CSV and XML format

Exporting goods and services

  • Exports, sending goods abroad and charging VAT
  • Work out your place of supply of services for VAT rules
  • How to report EU sales made on or before 31 December 2020 for VAT
  • EU country codes, VAT numbers and enquiry letters for EC Sales Lists

Importing goods and services

  • Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland
  • Working out the value of your imports
  • Apply to use Simplified Import VAT Accounting
  • Refunds of VAT for UK businesses buying in EU countries
  • Importing vehicles into the UK
  • Tell HMRC you’re importing multiple vehicles
  • Tell HMRC about multiple heavy commercial vehicles brought into the UK

Overseas businesses and UK VAT

  • Businesses selling goods in the UK using online marketplaces
  • Refunds of VAT paid in the UK on or before 31 December 2020 by EU businesses
  • Refunds of VAT for businesses visiting the UK

Notices, forms and helpsheets

  • VAT notices in numerical order
  • VAT notices in alphabetical order
  • VAT forms
  • Revenue and Customs Briefs
  • VAT manuals for HMRC staff

Help and support

  • VAT visits and inspections
  • Help and support for VAT
  • Help and support for Making Tax Digital

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