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Learn more about VAT including accounting schemes, VAT Returns and keeping records.
Use this service to get your import VAT statements and certificates, manage your payment accounts, and manage or view authorities all in one place.
As an online marketplace operator, check if a seller is established outside the UK, so that you can work out who is liable for VAT on sales.
VAT registered businesses can use this list to determine if VAT can be reclaimed as input tax on particular makes and models of car derived vans and combi vans.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf of your clients.
Find out which services and goods relating to welfare are exempt from VAT, and if welfare services and goods that you provide can be exempt from VAT.
Find out how to apply for VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles and the evidence you need to supply them.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
How VAT applies if you give or get sponsorship.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
How to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.
Check when you’re eligible for repayment interest if HMRC are late in settling a repayment claim from a VAT Return or VAT you've overpaid.
Certificates you can use when zero rating goods or services under the VAT Act 1994, Schedule 8, Group 15, items 4 to 6.
Find out which type of account you need to apply for so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
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