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
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
Practical advice, information and useful links for UK businesses looking to access the US market by selling online.
If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
What makes you self-employed, what counts as trading and what to do, including registering for Self Assessment.
Selling or giving away an asset you claimed capital allowances on - balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
Tax and reporting rules for assets bought, sold or given
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
How to sell biodiversity units to developers for biodiversity net gain: explore the market, register a gain site and record allocations.
Ways to sell to the public sector - including the Digital Marketplace, Contracts Finder
If you sell horses or ponies in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
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 if you need to pay tax on income from goods or services traded online.
Guidance for buyers and suppliers of cloud technology, digital outcomes, digital specialists, user research participants and labs.
Get a customs declaration form to take goods with you to sell outside the EU
How to take part in research to help improve buying and selling.
Guide for overseas investors on how to access NHS procurement channels.
Work out Private Residence Relief when you sell your home, whether you need to pay Capital Gains Tax (CGT) and what proportion of your gain you pay tax on
How the First Homes scheme works, who is eligible, how to apply and the rules for managing a First Homes property after you buy one.
How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.
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).