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
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Use the online service or VAT431NB form to reclaim VAT, if you're a DIY housebuilder building a new home or charity building.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Choose how to pay Customs Duty, excise duties and VAT.
Use your duty deferment account to delay paying most duties and import VAT.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
Find out if you can get VAT relief if you're having building work done in your home related to your disability.
Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
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 the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
How to register a group of companies, company divisions, joint business ventures and business units for VAT and what to do if they change after registration.
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).