We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, 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
How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
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.
Your and your company's responsibilities - repaying director's loans, interest, tax on loans, reporting to HM Revenue and Customs
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under...
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
Ask for a repayment of the higher rates of Stamp Duty Land Tax (SDLT) for additional properties if you sell what was previously your main home.
VAT relief available to charities - relief, what you pay, registering, charging VAT
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
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.
Find out how Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system.
VAT for car dealers and members of the motor trade - how to reclaim VAT and what to charge when you sell a vehicle
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).