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Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activities.
How to claim a VAT refund in the UK if you're established outside the UK.
How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.
Use the online form service or postal form (NRLY) if you're a letting agent acting for landlords based outside the UK.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
Read the Non-resident Landlords Scheme (NRLS) guidance notes for information about operating the NRLS if you’re a letting agent or tenant.
Use the postal form (SA700) to file a tax return for a non-resident company.
Don’t include personal or financial information like your National Insurance number or credit card details.
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