tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2025-06-26T14:19:13+01:00 HM Government tag:www.gov.uk,2005:/guidance/buildings-and-construction-vat-notice-708 2025-06-26T14:19:13+01:00 Buildings and construction (VAT Notice 708) How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer. tag:www.gov.uk,2005:/guidance/check-when-you-can-expect-a-reply-from-hmrc 2025-06-25T11:34:23+01:00 Check when you can expect a reply from HMRC Find out when you can expect to receive a reply from HMRC to a query or request you've made. tag:www.gov.uk,2005:/guidance/vat-and-overseas-goods-sent-to-the-uk-and-returned-to-the-seller 2025-06-20T14:47:17+01:00 VAT and overseas goods sent to the UK and returned to the seller How sellers of goods sent from abroad to customers in the UK should deal with UK VAT if the goods are returned to them. tag:www.gov.uk,2005:/guidance/charging-vat-when-using-an-online-marketplace-to-sell-goods-to-customers-in-the-uk 2025-06-20T14:46:34+01:00 Charging VAT when using an online marketplace to sell goods to customers in the UK Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace. tag:www.gov.uk,2005:/guidance/charging-vat-when-goods-are-sold-if-youre-an-online-marketplace-operator 2025-06-20T14:41:16+01:00 Charging VAT when goods are sold if you're an online marketplace operator Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator. tag:www.gov.uk,2005:/guidance/charging-vat-on-goods-sold-direct-to-customers-in-the-uk 2025-06-20T14:40:15+01:00 Charging VAT on goods sold direct to customers in the UK Check if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace. tag:www.gov.uk,2005:/guidance/check-where-an-online-marketplace-seller-is-established 2025-06-20T14:33:07+01:00 Check where an online marketplace seller is established As an online marketplace operator, check if a seller is established outside the UK, so that you can work out who is liable for VAT on sales. tag:www.gov.uk,2005:/guidance/claim-back-an-import-security-deposit-or-guarantee 2025-06-20T08:09:55+01:00 Claim back an import security deposit or guarantee Use this service for Temporary Admission, inward processing or authorised use with an authorisation by declaration, or if proof of origin was not available at the time of import. tag:www.gov.uk,2005:/guidance/how-vat-affects-charities-notice-7011 2025-06-18T09:00:04+01:00 How VAT affects charities (VAT Notice 701/1) Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys. tag:www.gov.uk,2005:/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285 2025-06-17T14:09:50+01:00 How to claim a repayment of import duty and VAT if you've overpaid Check time limits and how to claim for your circumstances as an importer, agent or express operator. Individuals should claim on form C285. tag:www.gov.uk,2005:/government/publications/vat-notice-70011-cancelling-your-registration 2025-06-16T15:33:22+01:00 Cancelling your VAT registration (VAT Notice 700/11) Find out when and how to cancel your VAT registration. tag:www.gov.uk,2005:/guidance/check-if-you-can-claim-vat-relief-on-goods-imported-into-northern-ireland-for-onward-supply-to-the-eu 2025-06-16T15:10:43+01:00 Check if you can claim VAT relief on goods imported into Northern Ireland for onward supply to the EU Find out if you can claim Onward Supply Relief on goods you import into Northern Ireland for onward supply to the EU (VAT Notice 702/7). tag:www.gov.uk,2005:/guidance/how-to-claim-vat-relief-on-goods-imported-for-onward-supply-to-an-eu-country 2025-06-16T15:10:00+01:00 How to claim VAT relief on goods imported for onward supply to an EU country If you import goods into Northern Ireland from outside the EU for onward supply to the EU, find out about claiming Onward Supply Relief. tag:www.gov.uk,2005:/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return 2025-06-16T14:27:23+01:00 Check when you can account for import VAT on your VAT Return Check when you can use postponed VAT accounting to declare and recover import VAT on the same VAT Return. tag:www.gov.uk,2005:/government/publications/one-stop-shop-union-scheme-service-availability-and-issues 2025-06-13T10:35:54+01:00 One Stop Shop Union scheme: service availability and issues Check the availability and any issues affecting the One Stop Shop (OSS) Union scheme online service. tag:www.gov.uk,2005:/guidance/manage-your-import-duties-and-vat-accounts 2025-06-13T10:00:06+01:00 Manage your import duties and VAT accounts Use this service to get your import VAT statements and certificates, manage your payment accounts, and manage or view authorities all in one place. tag:www.gov.uk,2005:/guidance/apply-for-a-repayment-of-import-duty-and-vat-in-the-customs-declaration-service 2025-06-10T00:00:00+01:00 Apply for a repayment of import duty and VAT in the Customs Declaration Service Apply if you've overpaid import duty and VAT or for repayment of charges on rejected goods. tag:www.gov.uk,2005:/guidance/local-authorities-and-similar-bodies-notice-749 2025-06-09T07:44:57+01:00 Local authorities and similar bodies (VAT Notice 749) Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body. tag:www.gov.uk,2005:/guidance/charging-and-reclaiming-vat-on-goods-and-services-related-to-private-school-fees 2025-06-02T10:00:04+01:00 Charging and reclaiming VAT on goods and services related to private school fees Check if VAT is due on payments linked to private school fees and find out what you can reclaim VAT on. tag:www.gov.uk,2005:/guidance/hmrc-tools-and-calculators 2025-05-27T10:55:23+01:00 HMRC tools and calculators Find and use tools and calculators that will help you work out your tax.