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Use a customs comprehensive guarantee to cover Customs Duty, excise duty and import VAT when you regularly import goods or use common and Union transit.
Find out if you need to register to store goods in the UK for sellers established outside the UK.
If you've reached the maximum points allowed, find out how to remove them and avoid a further £200 penalty. Check when individual penalty points expire.
Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
List of gold coins considered as investment gold coins for VAT exemption as detailed in Group 15 to Schedule 9 of the VAT Act 1994 purposes.
This notice explains when protective equipment is zero-rated and children's car seats and travel systems are reduced-rated at 5% VAT.
Check the list of VAT appeals that HMRC has lost, or partly lost, that could have implications for other businesses.
Find out when and how HMRC may penalise you if you fail to register for VAT at the right time, and your rights to appeal against the penalty.
If you buy 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.
Find out if you need to account for the reverse charge if you receive building and construction services and how to do this.
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Find out when and how to cancel your VAT registration.
Reclaim VAT you've paid on goods and services bought in the UK to use in your business if you’re registered as a business outside the UK.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
Find out about the VAT Import One Stop Shop (IOSS) Scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Find out who can use the VAT Annual Accounting Scheme, how to use it and how to apply to join the scheme.
Use this tool to estimate what registering for VAT might mean for your business.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Carry out checks on your overseas customers and find out what records you’ll need to keep if you’re approved for the Fulfilment House Due Diligence Scheme (FHDDS).
Don’t include personal or financial information like your National Insurance number or credit card details.
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