We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
How to work out and claim Corporation Tax relief on trading losses.
Use this guide to help you complete the pension savings tax charges and taxable lump sums from overseas pension schemes.
What to do when paying maternity pay if an employee leaves, becomes sick, dies, or is awarded a pay rise.
Find out when you can zero rate books and other forms of printed matter.
Guidance on Stamp Duty Land Tax (SDLT) which applies to land transactions in the UK from 1 December 2003. Since 1 April 2018 SDLT has applied to land transactions in England and Northern Ireland only. Guidance for transact…
Find out what reliefs and exemptions are available for Annual Tax on Enveloped Dwellings (ATED).
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.
Check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest.
Use this form after a business has cancelled its VAT registration to tell HMRC about VAT you need to reclaim. You can also use this form where you are reclaiming VAT and have VAT due on goods sold to satisfy a debt.
Use the online service or VAT431NB form to reclaim VAT, if you're a DIY housebuilder building a new home or charity building.
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.
Check when you can use postponed VAT accounting to declare and recover import VAT on the same VAT Return.
Use form VAT50/51 to apply to register a VAT group.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.
Find out about group and divisional VAT registration and the forms you should use to apply.
Find help with each question on the return and common reasons why your return may be rejected.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).