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Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
You can claim a relief on Customs Duty or VAT when importing visual and auditory goods from outside the UK.
Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Find out if you can zero rate VAT if you sell, lease or hire out a freight container for export from the UK.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Use the tax-free shopping - retailer’s checklist to help you complete form VAT407.
How to account for VAT if you're a supplier and accept purchasing cards, or a business that buys goods and services using a purchasing card.
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.
Check the availability and any issues affecting the VAT payment plan service.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT output tax.
Find out the approaches you can take for VAT apportionment of consideration to lower the risk of tax non-compliance.
This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
Check the availability and any issues affecting the EC Sales List (ECSL) online service.
This notice provides a glossary of Scottish land law terms.
You can claim relief to pay no Customs Duty or VAT if you’re importing donated medical equipment from outside the UK and EU.
Notice made under regulation 1(3)(b) of the International Tax Compliance Regulations 2015 which has force of law.
Find out more about the new service supporting major investment projects, including how the scheme works, who can apply, the taxes covered and the financial threshold.
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)
Don’t include personal or financial information like your National Insurance number or credit card details.
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