Get Started
- Businesses and charging VAT
- VAT rates on different goods and services
- Exemption and partial exemption from VAT
- VAT registration
- VAT record keeping
VAT Returns
- VAT Returns
- Sign in to your VAT online account
- Work out your VAT fuel scale charge
- Correct errors on your VAT Returns
Making Tax Digital
- Making Tax Digital for VAT as a business: step by step
- Making Tax Digital for VAT as an agent: step by step
Different Always to Account
- VAT Annual Accounting Scheme
- VAT Cash Accounting Scheme
- VAT Flat Rate Scheme
- VAT Margin Schemes
- VAT Retail Schemes
Charging or Reclaiming
- Businesses and charging VAT
- VAT: costs or disbursements passed to customers
- VAT: instalments, deposits, credit sales
- Private use and self-supply of goods and services for VAT
- VAT: self-billing arrangements
- The Capital Goods Scheme for VAT
- VAT: lost, stolen, damaged or destroyed goods
- VAT: part-exchanges, barters and set-offs
Paying
Rules for Particular Trades
- VAT for builders
- Domestic reverse VAT charge for building and construction services
- VAT when you buy a vehicle to sell on
- VAT when you sell a vehicle
- VAT on sales of digital services in the EU (VAT MOSS)
Converting Currencies
Exporting Goods and Services
- Exporting and doing business abroad
- Exports, dispatches, supplying goods abroad and charging VAT
- Work out your place of supply of services for VAT rules
- How to report your EU sales for VAT
- EU country codes, VAT numbers and enquiry letters for EC Sales Lists
Importing Goods and Services
- Starting to import
- Paying VAT on imports, acquisitions and purchases from abroad
- Working out the value of your imports
- Apply to use Simplified Import VAT Accounting
- Claim relief on goods imported then supplied to another EU country
- Refunds of VAT for UK businesses buying from EU countries
- Importing vehicles into the UK
- Tell HMRC you’re importing multiple vehicles
- Tell HMRC about multiple heavy commercial vehicles brought into the UK
Overseas Businesses and UK VAT
- Overseas business selling goods in the UK
- Businesses selling goods in the UK using online marketplaces
- EU businesses buying in the UK and the VAT refund scheme
- Refunds of VAT for non-EU businesses visiting the UK
Notices, Forms and Helpsheets
- VAT notices in numerical order
- VAT notices in alphabetical order
- VAT forms
- Revenue and Customs Briefs
- VAT manuals for HMRC staff