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VAT

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

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Quick links

Sign in to your VAT online account
VAT notices in numerical order
VAT forms
Making Tax Digital for VAT

Introductory guidance

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

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

Exchange rates from HMRC in CSV and XML format

VAT returns

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

Paying

Pay your VAT bill
VAT payments on account
VAT repayments
Reclaiming VAT
Insolvency and your VAT
VAT visits and inspections

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
Check when a business must follow the rules for Making Tax Digital for VAT
Find software that's compatible with Making Tax Digital for VAT
Sign up for Making Tax Digital for VAT
Help and support for Making Tax Digital

Reclaiming VAT on a new home

Building a new home and VAT

Charging VAT

Exemption and partial exemption for VAT
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
Request a VAT ruling for a complex cross-border transaction
VAT: part-exchanges, barters and set-offs

VAT MOSS

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

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
How to value your imports for customs duty and trade statistics
Reduce financial guarantees using 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

Rules for particular trades

VAT for builders
VAT: domestic reverse charge for building and construction services
VAT when you buy a vehicle to sell on
VAT when you sell a vehicle
Transactions in foreign currencies and VAT

VAT notices

VAT notices in alphabetical order
VAT notices in numerical order

Forms and reference material

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

Help and support

Help and support for VAT
Help and support for Making Tax Digital

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