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• Updated: 11 October 2022

Check if you need to tell HMRC if you’re in the UK and run a digital platform that lets users sell goods or services.

• Updated: 7 February 2025

• Updated: 20 July 2022

Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.

• Updated: 31 December 2020

Tax and reporting rules for employers whose employees receive third-party awards or incentives

Find out about group and divisional VAT registration and the forms you should use to apply.

• Updated: 31 May 2024

• Updated: 14 December 2018

• Updated: 14 November 2023

• Updated: 8 March 2024

How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.

• Updated: 28 October 2024