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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)
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.
Check the availability and any issues affecting the Check a UK VAT number online service.
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.
You can claim a relief on Customs Duty or VAT when importing visual and auditory goods from outside the UK.
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 the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
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 about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
This factsheet explains the checks on tax affairs when HMRC visits a business premises unannounced.
Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.
If you're registered for the VAT Import One Stop Shop (IOSS) in the EU and sell eligible low value goods into Northern Ireland, use this service to tell HMRC your VAT IOSS registration number.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
How to fill in your Import One Stop Shop (IOSS) VAT Return and the records you need to keep when reporting the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Find out the approaches you can take for VAT apportionment of consideration to lower the risk of tax non-compliance.
Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses.
Check the VAT rules for food processing and abattoir services.
This guidance note explains the extending joint and several liability for online marketplaces and displaying VAT numbers online.
Check the availability and any issues affecting the Notification of Vehicle Arrivals (NOVA) online service.
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