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 — See all updates

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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
  • 19 August 2024
  • Guidance

Get started

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

VAT returns

• Sending 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
  • 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
• VAT Cash Accounting Scheme
• VAT Flat Rate Scheme
• VAT margin schemes
• VAT retail schemes

Authorising your agent

• Appoint someone to deal with HMRC on your behalf

Charging or reclaiming

• Charge, reclaim and record VAT
• 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

• Pay your VAT bill
• VAT payments on account
  • 27 January 2025
  • Guidance
• VAT repayments
• Insolvency and your VAT
• 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

Rules for particular trades

• VAT for builders
• 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
• VAT when you sell a vehicle
• 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
• 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
• Refunds of VAT paid in the UK on or before 31 December 2020 by EU businesses
  • 31 December 2020
  • Guidance
• Refunds of VAT for businesses visiting the UK
  • 31 December 2020
  • 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
  • 11 June 2021
  • Collection
• VAT manuals for HMRC staff
  • 17 November 2022
  • Collection

Help and support

• VAT visits and inspections
• HMRC email updates, videos and webinars for VAT
  • 14 April 2025
  • Guidance

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.