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Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.
Apply if you've overpaid import duty and VAT or for repayment of charges on rejected goods.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Find out about group and divisional VAT registration and the forms you should use to apply.
Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.
Use the online service or VAT431NB form to reclaim VAT, if you're a DIY housebuilder building a new home or charity building.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
Check if VAT is due on payments linked to private school fees and find out what you can reclaim VAT on.
How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
Use form VAT50/51 to apply to register a VAT group.
Use your duty deferment account to delay paying most duties and import VAT.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
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