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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.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Find out how to understand and use the information on your monthly statements.
Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf of your clients.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
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 how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.
Find out which type of account you need to apply for so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Check when you’re eligible for repayment interest if HMRC are late in settling a repayment claim from a VAT Return or VAT you've overpaid.
How to register for the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
How VAT applies if you give or get sponsorship.
Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
Find out who can use, and how to apply to join the Agricultural Flat Rate Scheme.
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