We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use ÌìÃÀÓ°Ôº, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out how to create a CSV file to submit your declaration, what file layout to use and how to resolve problems with file upload failures.
Check the availability and any issues affecting the Notification of Vehicle Arrivals (NOVA) online service.
Find out how to spot VAT missing trader fraud and how to protect yourself or your business from organised criminals.
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.
Check if you can claim a VAT refund using the DIY housebuilders scheme if you’re constructing a new charity building, for a charitable or relevant residential purpose.
This guidance note explains the extending joint and several liability for online marketplaces and displaying VAT numbers online.
Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Use individual guarantees to cover customs duties for one-off or high value imports.
If you receive goods into Northern Ireland from the EU you may have to pay acquisition VAT.
Check the availability and any issues affecting the Employers PAYE payment plan service.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
How to cancel or make changes to your VAT One Stop Shop (OSS) Union scheme registration.
Check the availability and any issues affecting the Check a UK VAT number online service.
How to fill in your Import One Stop Shop (IOSS) VAT Return and the records you need to keep when reporting the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Use these road fuel charges from 1 May 2021 on your VAT return, to account for private consumption of fuel on a business vehicle.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve ÌìÃÀÓ°Ôº, we’d like to know more about your visit today. .