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Business tax

VAT: detailed information

• From: HM Revenue & Customs, HM Treasury, Driver and Vehicle Licensing Agency, Border Force, Closed organisation: Office of Tax Simplification, and The Scottish Government

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Quick links

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

Get started

• How VAT works
• VAT rates on different goods and services
• Exemption and partial exemption from VAT

VAT returns

• Send a VAT Return
• Sign in to your VAT online account
• Work out your VAT fuel scale charge

Making Tax Digital

• Making Tax Digital for VAT
• 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

• Charge, reclaim and record 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
• Insolvency and your VAT
• Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU

Rules for particular trades

• VAT for builders
• Check when you must use the VAT domestic reverse 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

Converting currencies

• Transactions in foreign currencies and VAT
• Exchange rates from HMRC in CSV and XML format

Exporting goods and services

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

Importing goods and services

• Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland
• Apply to use Simplified Import VAT Accounting
• Refunds of VAT for UK businesses buying in 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

• Businesses selling goods in the UK using online marketplaces
• Refunds of VAT paid in the UK on or before 31 December 2020 by EU businesses
• Refunds of VAT for 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
• HMRC email updates, videos and webinars for VAT
• HMRC email updates, videos and webinars for Making Tax Digital