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
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.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
Use this service to submit your One Stop Shop (OSS) VAT Return and pay the VAT due if you're registered for the OSS Union scheme.
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 individual guarantees to cover customs duties for one-off or high value imports.
If you sell second-hand houseboats or caravans in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
Reclaim VAT you’ve paid on goods and services bought in the UK on or before 31 December 2020.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.
Check the VAT rules for food processing and abattoir services.
Check the availability and any issues affecting the Check a UK VAT number online service.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
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.
Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
This information sheet explains when the construction of a building may be zero-rated and the evidence needed to confirm that it qualifies for zero-rated relief.
Find out how to create a CSV file to submit your declaration, what file layout to use and how to resolve problems with file upload failures.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Find out which disposals of assets from historic houses are within the scope of VAT.
Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.
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).