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This guidance explains how the Fraud and Avoidance section of the Specialist Investigations directorate of HM Revenue and Customs carry out investigations.
Use form VAT600FRS if you're already registered for VAT and want to join the Flat Rate Scheme.
You can claim relief to pay no Customs Duty or VAT if you’re importing donated medical equipment from outside the UK and EU.
Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme.
Reclaim VAT you’ve paid on goods and services bought in the UK on or before 31 December 2020.
Check the availability and any issues affecting the Employers PAYE payment plan service.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
If you import goods into Northern Ireland from outside the EU for onward supply to the EU, find out about claiming Onward Supply Relief.
You can claim a relief to pay less Customs Duty and VAT if you are moving your business to the UK and carrying on a similar activity.
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Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Use these road fuel charges from 1 May 2020 on your VAT return, to account for private consumption of fuel on a business vehicle.
Find out when and why Partial Exemption Special Methods (PESMs) are likely to be needed in specific sectors of the UK economy.
You can claim relief to pay no Customs Duty and VAT if you're importing therapeutic substances of human origin, blood-grouping or tissue-typing reagents, or related packaging, solvents and accessories.
Check the availability and any issues affecting the VAT payment plan service.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT input tax.
If you're a pawnbroker who sells unredeemed pawns in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
This notice provides a glossary of Scottish land law terms.
Employers and traders, HMRC may ask for a deposit or bond.
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