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 brief sets out the position of HM Revenue and Customs following the Supreme Court ruling in the case of Littlewoods Limited and others.
This technical note advises on the new 16.5% VAT flat rate for businesses with limited costs which will take effect from 1 April 2017.
This tax information and impact note is about travellers arriving in or departing from Great Britain with goods for their personal use in their accompanied luggage.
Credit reference agencies and other qualifying applicants can apply for VAT registration data for use in making financial assessments.
Find the UK’s preferential tariffs and Rules of Origin for the agreements contained with the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.
Check the availability and any issues affecting the DIY housebuilder scheme online service.
This brief sets out HMRC's policy on the changes to the time limits for VAT refund schemes if you're a local authority, fire authority, police or similar body.
Find recognised suppliers and software for filing your EC Sales List declarations online.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
This notice explains the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
This notice tells you about the VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
This information sheet explains the VAT treatment of certain “refunds" made by manufacturers.
Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond.
Guidance for EC Sales List online developers on Government Gateway.
Notice made under paragraph 5(3)(b) of Schedule 9ZD to the Value Added Tax 1994 which has force of law.
This information sheet is about certain supplies of sporting services made by local authorities that can be treated as exempt from VAT.
This overview highlights the main Summer budget 2015 announcements made by the Chancellor.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them avoid tax.
You can add a road fuel scale charge to your VAT return to account for private consumption of fuel on a business vehicle, rather than keeping detailed mileage records.
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).