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Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
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 how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
This notice explains when protective equipment is zero-rated and children's car seats and travel systems are reduced-rated at 5% VAT.
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.
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
Check if the business that stores your goods in the UK is registered with the Fulfilment House Due Diligence Scheme if you're a trader based outside of the UK.
Find out about the customs value and using the valuation methods if you’re an importer or clearing agent.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
Check the availability and any issues affecting the VAT online service.
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.
Find out about the VAT liability of funeral services and other activities relating to the disposal of the remains of the dead.
Find out if you need to account for the reverse charge if you receive building and construction services and how to do this.
Find out if you need to register to store goods in the UK for sellers established outside the UK.
Find out when HMRC apply a default surcharge, how it works and how to avoid a VAT surcharge.
How VAT affects travel agents and tour operators.
Who can use the VAT Annual Accounting Scheme and how to apply.
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.
Use this service to disclose an underpayment of Customs Duty, excise duty or import VAT on an import declaration (entry) made using CHIEF.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
Don’t include personal or financial information like your National Insurance number or credit card details.
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