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Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme.
Find out if you can zero rate VAT if you sell, lease or hire out a freight container for export from the UK.
Find out the approaches you can take for VAT apportionment of consideration to lower the risk of tax non-compliance.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT output tax.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Employers and traders, HMRC may ask for a deposit or bond.
This guidance explains how the Fraud and Avoidance section of the Specialist Investigations directorate of HM Revenue and Customs carry out investigations.
What happens when HMRC investigates your VAT affairs under the Civil Evasion Penalty Notice 730 procedure. For investigations started before 31 January 2012.
If you buy and sell goods between Northern Ireland and the EU, find out how to use a margin scheme to account for VAT. (VAT Notice 718)
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
You can claim relief to pay no Customs Duty or VAT if you’re importing donated medical equipment from outside the UK and EU.
Use these road fuel charges from 1 May 2020 on your VAT return, to account for private consumption of fuel on a business vehicle.
Check the availability and any issues affecting the VAT GIANT online service.
You can claim relief to pay no Customs Duty and VAT if you're importing therapeutic substances of human origin, blood-grouping or tissue-typing reagents, or related packaging, solvents and accessories.
You can claim a relief to pay no Customs Duty and VAT if you are importing or presenting a decoration or award in the UK.
If you're a pawnbroker who sells unredeemed pawns in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.
Check the availability and any issues affecting the VAT On e-ÌìÃÀÓ°Ôº (VOES) online service.
Find out when and why Partial Exemption Special Methods (PESMs) are likely to be needed in specific sectors of the UK economy.
Find out what goods you do not value when when working out the VAT due on import to the UK.
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