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Business tax VAT

From:: HM Revenue & Customs, HM Treasury, Closed organisation: Department for Business, Innovation & Skills, Department for Work and Pensions, and Driver and Vehicle Licensing Agency

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Quick links

Log in to use VAT online services
VAT Notices: numerical order
VAT forms

Introductory guidance

Businesses and charging VAT
VAT rates on different goods and services
VAT registration
VAT registration for groups, divisions and joint ventures

Accounting for VAT

VAT record keeping
VAT Annual Accounting Scheme
VAT Cash Accounting Scheme
VAT Flat Rate Scheme
VAT margin schemes
VAT retail schemes

Exchange rates

HMRC exchange rates

VAT returns

VAT Returns
Log in to use VAT online services
Work out your VAT fuel scale charge
Correct errors on your VAT Returns

Paying

Pay your VAT bill
VAT repayments
Reclaiming VAT
Insolvency and your VAT
VAT visits and inspections

Reclaiming VAT on a new home

Building a new home and VAT

Charging VAT

VAT: exemption and partial exemption
Businesses and charging VAT
VAT: costs or disbursements passed to customers
VAT: instalments, deposits, credit sales
VAT: private use and self-supply of goods and services
VAT: self-billing arrangements
VAT: Capital Goods Scheme and capital assets
VAT: lost, stolen, damaged or destroyed goods
VAT: get clearance on the rules for complex transactions
VAT: part-exchanges, barters and set-offs

VAT MOSS

VAT Mini One Stop Shop: register and use the service
VAT MOSS: VAT on sales of digital services in the EU

Exporting goods and services

Starting to export
Economic Operator Registration and Identification scheme
VAT: exports, dispatches and supplying goods abroad
VAT: how to work out your place of supply of services
VAT: how to report your EU sales
VAT: EU country codes, VAT numbers and VAT in other languages

Importing goods and services

Starting to import
Economic Operator Registration and Identification scheme
VAT: imports, acquisitions and purchases from abroad
How to value your imports for customs duty and trade statistics
VAT and import duty: reducing financial guarantees
VAT relief: goods imported then supplied to another EU country
VAT: refunds for UK businesses buying from other EU countries
Importing vehicles into the UK
Telling HMRC you’re importing multiple vehicles
Notification of multiple heavy commercial vehicles brought into the UK

UK VAT for overseas businesses

VAT: what to do if you’re an overseas business selling goods in the UK
VAT: EU businesses buying in the UK and the VAT refund scheme
VAT: refunds for non-EU businesses visiting the UK

Rules for particular trades

VAT for builders
VAT when you buy a vehicle to sell on
VAT when you sell a vehicle
Foreign currency transactions, VAT and Tour Operators

VAT notices

VAT Notice 700: the VAT guide
VAT Notices: alphabetical order
VAT Notices: numerical order

Forms and reference material

Revenue and Customs Briefs
VAT forms
VAT information sheets
VAT: HMRC manuals
VAT Notes
VAT tribunal reports and appeal updates

Help and support

Webinars, e-learning, emails and videos on VAT

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