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Business tax

VAT

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

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Brexit

Complete your VAT Return to account for import VAT in a no-deal Brexit
How to report your EU sales for VAT
Pay VAT when you sell digital services to EU customers after Brexit
Claim VAT refunds after Brexit if you're an EU business
VAT on goods you move from Ireland to Northern Ireland in a no-deal Brexit
Import VAT on parcels

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
Domestic reverse VAT 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

Exporting and doing business abroad
Exports, dispatches, supplying goods abroad and charging VAT
Work out your place of supply of services for VAT rules
How to report your EU sales for VAT
EU country codes, VAT numbers and enquiry letters for EC Sales Lists

Importing goods and services

Starting to import
Paying VAT on imports, acquisitions and purchases from abroad
Working out the value of your imports
Apply to use Simplified Import VAT Accounting
Claim relief on goods imported then supplied to another EU country
Refunds of VAT for UK businesses buying from other 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

Overseas business selling goods in the UK
Businesses selling goods in the UK using online marketplaces
EU businesses buying in the UK and the VAT refund scheme
Refunds of VAT for non-EU 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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