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Find out if you can claim Onward Supply Relief on goods you import into Northern Ireland for onward supply to the EU (VAT Notice 702/7).
This manual is a practical reference guide for anyone with direct or indirect responsibility for the supply estimates process.
Find out how to claim input tax on funded pension scheme expenditure for both employers and trustees.
Find out about partial exemption special methods for government departments.
Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.
How customers and their suppliers must treat VAT if they're using self-billing arrangements.
Check what you need to do if you're sending, receiving and storing VAT invoices in an electronic format.
This information sheet tells you about the changes to HMRC’s policy that affect existing cost share groups following recent judgments made by the European Court of Justice.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Annual report to Parliament on the availability of electricity and gas for meeting the reasonable demands of consumers in Great Britain.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Find out if you can zero rate VAT if you sell, lease or hire out a freight container for export from the UK.
The concept of an Annual Position Statement (APS) was introduced in the National Planning Policy Framework in July 2018.
Information about when you need to submit substantial amendments to a clinical trial including changes to the trial sponsor or legal representative, Investigational medicinal product certification and importation.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Find out about the VAT rules that apply to VAT-registered barristers or advocates.
Find out how to apply VAT if you're in the taxi and private hire car trade.
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