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Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.
How to report profit on your Self Assessment tax return from 2023 to 2024 if your accounting year does not end on or between 31 March to 5 April.
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse…
Find out about Annual Tax on Enveloped Dwellings (ATED), what you need to pay and how to appoint an agent or adviser to act on your behalf.
Find a list of offshore funds that have applied for and been approved as reporting funds.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
Use postal form CIS301 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
If you're a close company or a tax agent, find out how to claim relief for loans that have been repaid, released, or written off.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
How to apply for and check protections from the reductions in lifetime allowance.
Find out when and how to use the VAT1 paper form to register a new or existing business or one you're taking over.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Find out what records you must keep and how to keep them if you're registered for VAT.
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 if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).
Check for free and paid-for software recognised by HMRC that you can use to report PAYE information online.
Don’t include personal or financial information like your National Insurance number or credit card details.
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