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Find out which motor vehicles you can and cannot claim a payment for using the scheme.
Find out which sanitary protection products you can supply at the zero rate of VAT.
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
How to register for the One Stop Shop (OSS) Union scheme to report and pay VAT due on distance sales of goods from Northern Ireland to consumers in the EU.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Carry out checks on your overseas customers and find out what records you’ll need to keep if you’re approved for the Fulfilment House Due Diligence Scheme (FHDDS).
How to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery exhibits into the UK.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
This notice explains all of HMRC's Extra Statutory Concessions in force at the time of publication.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.
You can claim a relief on Customs Duty or VAT when importing visual and auditory goods from outside the UK.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
Use this service to submit your Import One Stop Shop (IOSS) VAT Return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
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).
Don’t include personal or financial information like your National Insurance number or credit card details.
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