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
Find out about the EU's e-commerce package that affects businesses or online marketplaces selling or supplying goods.
This tax information and impact note is about repealing the VAT (Treatment of Transactions) Order 1992 (the 1992 Order).
This Tax Information and Impact Note is about the extension of Making Tax Digital for VAT to all VAT registered businesses.
We’re inviting views on draft legislation that will repeal a piece of redundant legislation.
This paper outlines potential reform to the way public bodies manage their VAT affairs. The period for responses to the policy paper has concluded.
First published during the 2019 to 2022 Johnson Conservative government
This call for evidence examines how VAT grouping provisions operate in the UK and potential changes, including on establishment and compulsory grouping. This call for evidence has concluded.
This Call for Evidence seeks stakeholder views on the government’s assessment of the VAT challenges created by the Sharing Economy. This call for evidence has concluded
We are seeking views on a proposed revision of the rules for apportioning the consideration between supplies with mixed liabilities in a single transaction.
This brief explains claims of VAT refunds for overseas businesses not established in the EU where there has been difficulty getting a certificate of status.
This tax information and impact note is about issues raised in a review of EU exit VAT legislation and applies to businesses that trade in or move goods to or from the United Kingdom.
This brief explains VAT liability of daycare services supplied by private bodies in England and Wales.
This tax information and impact note is about an extension to the transitional entry in declarant’s records (EIDR) simplified customs declaration process (delayed declarations).
This brief explains HMRC’s policy on the VAT treatment of public monies received by further education institutions.
This tax information and impact note is about removing the potential for a Customs Duty and VAT charge where certain UK goods return to Great Britain after a temporary period in Northern Ireland.
This tax information and impact note is about preventing a loophole in an existing domestic reverse charge for emissions allowances following the introduction of a UK emissions trading scheme on 1 January 2021.
We welcome views about the operation of the partial exemption and the Capital Goods Scheme regimes to ensure that they continue to be operated fairly and efficiently.
This brief sets out the changes in the VAT treatment of certain supplies of hospitality, hotel and holiday accommodation, and admission to certain attractions as announced at Budget 2021.
This tax information and impact note is about the VAT deferral new payment scheme and deterrent.
This tax information and impact note is about the new reduced rate of VAT for hospitality, holiday accommodation and attractions.
This brief gives an update on the VAT treatment of compensation and similar payments following recent judgments of the Court of Justice of the European Union (CJEU).
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).