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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

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

Quick links

  1. Sign in to your VAT online account
  2. VAT notices in numerical order
  3. VAT forms
  4. Making Tax Digital for VAT

Introductory guidance

  1. Businesses and charging VAT
  2. VAT rates on different goods and services
  3. VAT registration
  4. Registering groups, divisions and joint ventures for VAT
  5. Making Tax Digital for VAT as a business: step by step
  6. Making Tax Digital for VAT as an agent: step by step

Accounting for VAT

  1. VAT record keeping
  2. VAT Annual Accounting Scheme
  3. VAT Cash Accounting Scheme
  4. VAT Flat Rate Scheme
  5. VAT margin schemes
  6. VAT retail schemes

Exchange rates

  1. Exchange rates from HMRC in CSV and XML format

VAT returns

  1. VAT Returns
  2. Sign in to your VAT online account
  3. Work out your VAT fuel scale charge
  4. Correct errors on your VAT Returns

Paying

  1. Pay your VAT bill
  2. VAT payments on account
  3. VAT repayments
  4. Reclaiming VAT
  5. Insolvency and your VAT
  6. VAT visits and inspections

Making Tax Digital

  1. Making Tax Digital for VAT as a business: step by step
  2. Making Tax Digital for VAT as an agent: step by step
  3. Check when a business must follow the rules for Making Tax Digital for VAT
  4. Find software that's compatible with Making Tax Digital for VAT
  5. Sign up your client for Making Tax Digital for VAT
  6. Help and support for Making Tax Digital

Reclaiming VAT on a new home

  1. Building a new home and VAT

Charging VAT

  1. Exemption and partial exemption from VAT
  2. Businesses and charging VAT
  3. VAT: costs or disbursements passed to customers
  4. VAT: instalments, deposits, credit sales
  5. Private use and self-supply of goods and services for VAT
  6. VAT: self-billing arrangements
  7. The Capital Goods Scheme for VAT
  8. VAT: lost, stolen, damaged or destroyed goods
  9. Request a VAT ruling for a complex cross-border transaction
  10. VAT: part-exchanges, barters and set-offs

VAT MOSS

  1. Register for the VAT Mini One Stop Shop scheme
  2. VAT on sales of digital services in the EU (VAT MOSS)

Exporting goods and services

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

Importing goods and services

  1. Starting to import
  2. Paying VAT on imports, acquisitions and purchases from abroad
  3. Working out the value of your imports
  4. Apply to use Simplified Import VAT Accounting
  5. Claim relief on goods imported then supplied to another EU country
  6. Refunds of VAT for UK businesses buying from other EU countries
  7. Importing vehicles into the UK
  8. Tell HMRC you’re importing multiple vehicles
  9. Tell HMRC about multiple heavy commercial vehicles brought into the UK

Overseas businesses and UK VAT

  1. Overseas business selling goods in the UK
  2. Businesses selling goods in the UK using online marketplaces
  3. EU businesses buying in the UK and the VAT refund scheme
  4. Refunds of VAT for non-EU businesses visiting the UK

Rules for particular trades

  1. VAT for builders
  2. Domestic reverse VAT charge for building and construction services
  3. VAT when you buy a vehicle to sell on
  4. VAT when you sell a vehicle
  5. Transactions in foreign currencies and VAT

VAT notices

  1. VAT notices in alphabetical order
  2. VAT notices in numerical order

Forms and reference material

  1. Revenue and Customs Briefs
  2. VAT forms
  3. VAT information sheets
  4. VAT manuals for HMRC staff
  5. VAT tribunal reports and appeal updates

Help and support

  1. Help and support for VAT
  2. Help and support for Making Tax Digital

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