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
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
Find out if you can register for VAT under the VAT registration scheme for racehorse owners.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
This information sheet tells you how to apply the correct liability to domestic service charges from 1 November 2018.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
Find out which sanitary protection products you can supply at the zero rate of VAT.
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
Check which attractions are eligible for the temporary reduced rate of VAT from 15 July 2020.
How to account for VAT on goods that you give away, exchange or offset.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Find out which disposals of assets from historic houses are within the scope of VAT.
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
Find out about VAT payments deferred between 20 March and 30 June 2020.
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).