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This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Find the correct economic code to explain what you'll do with your goods under an inward processing authorisation.
You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery exhibits into the UK.
Find out how to check your New Computerised Transit System (NCTS) guarantee balance.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Find out about VAT payments deferred between 20 March and 30 June 2020.
Find out which sanitary protection products you can supply at the zero rate of VAT.
Submit a claim for a VAT-related payment using the second-hand motor vehicle payment scheme.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
Check how you should submit your returns when you're exempt from using compatible software for Making Tax Digital for VAT.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
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.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Use the tax-free shopping - retailer’s checklist to help you complete form VAT407.
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
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