Collection

VAT: detailed information

Guidance, notices and forms for VAT. Including rates, returns, paying, accounting schemes, charging and reclaiming, imports and exports and overseas businesses.

• From: HM Revenue & Customs
• Published: 12 February 2024
• Last updated: 14 April 2025
  Show all updates

  1. 14 April 2025

     Links to guidance on appointing a tax agent and what to do if you can't pay your tax bill on time have been added.

  2. 12 February 2024

     First published.

Get emails about this topic

Quick links

• Sign in to your VAT online account
  • Transaction
• Pay your VAT bill
  • Guide
• Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU
  • 19 August 2024
  • Guidance

Get started

• How VAT works
  • Guide
• VAT rates on different goods and services
  • 10 July 2026
  • Guidance
• Exemption and partial exemption from VAT
  • 18 May 2022
  • Guidance
• Register for VAT
  • Guide
• Check what registering for VAT may mean for your business
  • 10 July 2024
  • Guidance

VAT returns

• Sending a VAT Return
  • Guide
• Sign in to your VAT online account
  • Transaction
• Work out your VAT fuel scale charge
  • Simple smart answer

Making Tax Digital

• Making Tax Digital for VAT
  • 9 February 2024
  • Collection
• Making Tax Digital for VAT as an agent: step by step
  • 30 March 2023
  • Guidance

Different ways to account

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

Authorising your agent

• Appoint someone to deal with HMRC on your behalf
  • Guide

Charging or reclaiming

• Charge, reclaim and record VAT
  • Guide
• VAT: costs or disbursements passed to customers
  • 1 July 2014
  • Guidance
• VAT: instalments, deposits, credit sales
  • 28 February 2019
  • Guidance
• Private use and self-supply of goods and services for VAT
  • 18 June 2018
  • Guidance
• VAT: self-billing arrangements
  • 31 December 2020
  • Guidance
• The Capital Goods Scheme for VAT
  • 18 June 2018
  • Guidance
• VAT: lost, stolen, damaged or destroyed goods
  • 6 June 2009
  • Guidance
• VAT: part-exchanges, barters and set-offs
  • 1 July 2014
  • Guidance

Paying

Help make this page better

You can help HMRC improve this page. Give us feedback by completing this short survey that will ask you a few questions about your experience using the guide. Tell us if you found the information you needed, if you think anything is missing or suggest improvements.

• Pay your VAT bill
  • Guide
• VAT payments on account
  • 23 April 2026
  • Guidance
• VAT repayments
  • Guide
• Insolvency and your VAT
  • Answer
• Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU
  • 19 August 2024
  • Guidance
• If you cannot pay your tax bill on time
  • Guide

Rules for particular trades

• VAT for builders
  • Guide
• Check when you must use the VAT domestic reverse charge for building and construction services
  • 24 September 2020
  • Guidance
• VAT when you buy a vehicle to sell on
  • Answer
• VAT when you sell a vehicle
  • Simple smart answer
• VAT on sales of digital services in the EU
  • 9 March 2021
  • Collection

Converting currencies

• Transactions in foreign currencies and VAT
  • 18 June 2018
  • Guidance

Exporting goods and services

• Exports, sending goods abroad and charging VAT
  • 31 December 2020
  • Guidance
• Work out your place of supply of services for VAT rules
  • 31 December 2020
  • Guidance
• EU country codes, VAT numbers and enquiry letters for EC Sales Lists
  • 18 December 2020
  • Guidance

Importing goods and services

• Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland
  • 31 December 2020
  • Guidance
• Apply to use Simplified Import VAT Accounting
  • 6 February 2025
  • Guidance
• Refunds of VAT for UK businesses buying in EU countries
  • 31 December 2020
  • Guidance
• Importing vehicles into the UK
  • Guide
• Tell HMRC you’re importing multiple vehicles
  • 28 February 2025
  • Guidance
• Tell HMRC about multiple heavy commercial vehicles brought into the UK
  • 10 February 2021
  • Form

Overseas businesses and UK VAT

• Businesses selling goods in the UK using online marketplaces
  • 23 April 2024
  • Guidance

Notices, forms and helpsheets

• VAT notices in numerical order
  • 13 July 2018
  • Collection
• VAT notices in alphabetical order
  • 14 May 2014
  • Collection
• VAT forms
  • 1 January 2007
  • Collection
• Revenue and Customs Briefs
  • 3 August 2026
  • Collection
• VAT manuals for HMRC staff
  • 1 July 2026
  • Collection

Help and support

• VAT visits and inspections
  • Answer
• HMRC email updates, videos and webinars for VAT
  • 2 September 2026
  • Guidance