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Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
How to account for VAT if you're a supplier and accept purchasing cards, or a business that buys goods and services using a purchasing card.
Find technical resources for software developers working with the EC Sales List online service.
This notice provides a glossary of Scottish land law terms.
Find out if you can use the Excise Payment Security System when paying the duty due on excise goods released for consumption in the UK.
Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.
Find out when to use the zero rate of VAT when supplying machine tools that stay in the UK but are used to manufacture goods for export.
Find out what goods you do not value when when working out the VAT due on import to the UK.
Check if you can claim a VAT refund using the DIY housebuilders scheme if you’re constructing a new charity building, for a charitable or relevant residential purpose.
Employers and traders, HMRC may ask for a deposit or bond.
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.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT output tax.
Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.
How to submit your Non-Union VAT Mini One Stop Shop (VAT MOSS) Return to HMRC.
Use these road fuel charges from 1 May 2019 on your VAT return, to account for private consumption of fuel on a business vehicle.
Check the availability and any issues affecting the VAT Mini One Stop Shop (MOSS) online service.
This factsheet provides information about how to avoid penalties for making Tax Digital for VAT.
Check the availability and any issues affecting the One Stop Shop (OSS) Union scheme online service.
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