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Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) for years prior to the current year.
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).
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
If you receive goods into Northern Ireland from the EU you may have to pay acquisition VAT.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
Find out how to fill in a One Stop Shop (OSS) VAT Return if you’re registered for the Union scheme and make distance sales from Northern Ireland to the EU.
Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
Use individual guarantees to cover customs duties for one-off or high value imports.
How to register your client for the VAT IOSS scheme, to report and pay VAT due to HMRC on their behalf.
This information sheet explains when the construction of a building may be zero-rated and the evidence needed to confirm that it qualifies for zero-rated relief.
Use this service to submit your Import One Stop Shop (IOSS) VAT return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Find out about using the VAT Import One Stop Shop (IOSS) scheme, if you ask an intermediary to register and report and pay VAT due on your behalf.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT output tax.
Find out about partial exemption special methods for government departments.
You can claim relief to pay no Customs Duty or VAT if you’re importing donated medical equipment from outside the UK and EU.
This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.
Check the availability and any issues affecting the VAT payment plan service.
Find out the approaches you can take on VAT treatment of remedial works, including the replacement of cladding.
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