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
Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.
How to apply for repayment of import duty and VAT on protective equipment or medical supplies brought into the UK from non-EU countries from 30 January 2020 up to 31 December 2020.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
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 what you need to do and when you can claim a VAT-related payment using the scheme.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.
If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
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.
This notice explains all of HMRC's Extra Statutory Concessions in force at the time of publication.
Use this service to submit your Import One Stop Shop (IOSS) VAT Return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
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.
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
If you receive goods into Northern Ireland from the EU you may have to pay acquisition VAT.
Find out which disposals of assets from historic houses are within the scope of VAT.
Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
Find out what goods you do not value when when working out the VAT due on import to the UK.
How to account for VAT on new ships, aircraft and land vehicles you move between Northern Ireland and EU member states (VAT Notice 728).
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).