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How VAT works, what VAT is charged on, VAT thresholds and VAT schemes.

• Overview

  VAT (Value Added Tax) is a tax added to most products and services sold by…

• What VAT is charged on

  VAT is charged on things like: goods and services (a service is anything…

• How much VAT you must charge

  There are 3 different rates of VAT that can be added to products. Which…

• VAT thresholds

  You need to register for VAT if you go over the registration threshold (or…

• VAT schemes

  VAT schemes are designed to simplify the way some VAT-registered…

Current VAT rates - standard 20% and rates for reduced rate and zero-rated items

How to pay your VAT bill - including online by card or Direct Debit, from your bank with HMRC’s bank details, by standing order or at your bank or building society.

• Overview

  You must pay your VAT bill by the deadline shown on your VAT return. There…

• Pay by Direct Debit

  Use your VAT online account to set up a Direct Debit. Set up the Direct…

• Pay using another payment method

  You’ll need to use your 9-digit VAT registration number, without spaces,…

How to do a VAT Return, pay your VAT bill, correct errors in your VAT Return, what to do if you're late with your return or payment.

How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.

Includes online returns, rates, charging and record keeping

• Updated: 8 March 2023

Sign in and submit ESL, RCSL and EU VAT refund application, and get help with lost username, password or account activation codes

Guidance, notices and forms for VAT. Including rates, returns, paying, accounting schemes, charging and reclaiming, imports and exports and overseas businesses.

• Updated: 12 February 2024

How to register for VAT, change your details, cancel your registration, register for VAT in EU countries.

A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.

• Updated: 30 October 2024