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Find out how to fill in a One Stop Shop (OSS) VAT Return if you’re registered for the Union scheme and make distance sales from Northern Ireland to the EU.
Find out about the VAT rules that apply to VAT-registered barristers or advocates.
Carry out checks on your overseas customers and find out what records you’ll need to keep if you’re approved for the Fulfilment House Due Diligence Scheme.
Find the correct economic code to explain what you'll do with your goods under an inward processing authorisation.
This notice explains the rules for Making Tax Digital for VAT and about the digital information you must keep if they apply to you.
Find out the approaches you can take for VAT apportionment of consideration to lower the risk of tax non-compliance.
Find out about VAT payments deferred between 20 March and 30 June 2020.
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.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
How sellers of goods sent from abroad to customers in the UK should deal with UK VAT if the goods are returned to them.
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
Use the online service to file your VAT21 and VAT100 forms if you're a government department, NHS trust or Royal Household.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
You can claim relief on Customs Duty and VAT if you're importing scientific materials and apparatus for education or research to the UK.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
Find out which sanitary protection products you can supply at the zero rate of VAT.
You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery exhibits into the UK.
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