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 when and how to register for VAT.
Choose how to pay Customs Duty, excise duties and VAT.
Find out what HMRC considers as good practice in relation to VAT accounting and compliance processes.
Apply for VAT registration exception from HMRC if you've temporarily gone over the VAT registration threshold.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
Use form VAT600FRS if you're already registered for VAT and want to join the Flat Rate Scheme.
Find out about the VAT liability of insurance transactions and insurance related services.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Find out if you need to account for the reverse charge for buildings and construction services you supply.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
Find out when and how HMRC may penalise you if you fail to register for VAT at the right time, and your rights to appeal against the penalty.
Use this service to get your import VAT statements and certificates, manage your payment accounts, and manage or view authorities all in one place.
How to register a group of companies, company divisions, joint business ventures and business units for VAT and what to do if they change after registration.
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
Use form VAT50/51 to amend or remove an existing VAT group.
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. .