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Use these road fuel charges from 1 May 2016 on your VAT return, to account for private consumption of fuel on a business vehicle.
This guidance note explains changes to the VAT treatment of intra-EU chain transactions and to the conditions for zero rating intra-EU supplies of goods.
Use this service to tell HMRC you’ve deregistered from using the VAT Import One Stop Shop (IOSS) in an EU country or have changed your businesses details.
Find out how to request a VAT ruling on a complex cross-border transaction by taking part in an EU trial.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.
Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene.
Notice made under regulation 201 of the Value Added Tax Regulations 1995 which has force of law.
Schemes that split supplies to avoid paying VAT don’t work. HMRC will investigate anyone who uses one.
Apply to support your clients with their tax responsibilities and get quicker access to HMRC services on their behalf.
Use these road fuel charges from 1 May 2017 on your VAT return, to account for private consumption of fuel on a business vehicle.
Use these road fuel charges from 1 May 2018 on your VAT return, to account for private consumption of fuel on a business vehicle.
Notice made under The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 which has force of law.
Statutory Instruments relating to Customs, Excise and VAT and Brexit.
How to appoint a payment representative or an agent to deal with VAT-related payments if you do not have a business establishment in the UK.
What happens when HMRC investigates your VAT affairs under the Civil Evasion Penalty Notice 730 procedure. For investigations started before 31 January 2012.
This information sheet tells you about the changes to HMRC’s policy that affect existing cost share groups following recent judgments made by the European Court of Justice.
This factsheet contains information about VAT dishonest conduct penalties.
Find out about the agreement and how it will help build collaborative relationships.
Notice made under paragraph 37(2) of Schedule 9ZE to the Value Added Tax Act 1994 which has the force of law.
Notice made under the Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 which has force of law.
Don’t include personal or financial information like your National Insurance number or credit card details.
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