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
Use this form if you've received a letter or email from HMRC asking you to send details to support your VAT repayment claim.
Check which software packages you can use to keep VAT records and submit your VAT Returns.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Find out what HMRC considers as good practice in relation to VAT accounting and compliance processes.
How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
How to claim a VAT refund in the UK if you're established outside the UK.
Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.
Use this online service (VAT126) to claim back VAT if you're exempt from it as a local authority, academy, public body or eligible charity.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
How to get VAT relief if you’re buying goods because of your disability.
Use this service to manage your client's details for VAT, if you’re a tax agent.
Find out how to account for VAT on entertainment provided by your business.
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
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).