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Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activities.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Submit a claim for a VAT-related payment using the second-hand motor vehicle payment scheme.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
Use this service to get your import VAT statements and certificates, manage your payment accounts, and manage or view authorities all in one place.
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.
Find out which country’s VAT rules to use when supplying services abroad.
Use the online tool throughout a check to guide you through each stage and to access the support available.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse…
Find out if you can get VAT relief if you're having building work done in your home related to your disability.
Use this service to manage your client's details for VAT, if you’re a tax agent.
Find out when and at what rate you need to charge VAT if you supply food and drink for catering or takeaway.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find out when you can zero rate books and other forms of printed matter.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
Use the online service or VAT431NB form to reclaim VAT, if you're a DIY housebuilder building a new home or charity building.
Don’t include personal or financial information like your National Insurance number or credit card details.
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