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How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
Find out which services and goods relating to welfare are exempt from VAT, and if welfare services and goods that you provide can be exempt from VAT.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
How VAT applies if you give or get sponsorship.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Find out if you can get a refund on goods and services under a VAT Refund Scheme if you’re a charity.
How customers and their suppliers must treat VAT if they're using self-billing arrangements.
How to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.
Find out how to apply for VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles and the evidence you need to supply them.
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
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