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 customs value and using the valuation methods if you’re an importer or clearing agent.
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
How to account for VAT on goods that you give away, exchange or offset.
Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
Find out how to understand and use the information on your monthly statements.
Use a customs comprehensive guarantee to cover Customs Duty, excise duty and import VAT when you regularly import goods or use common and Union transit.
Check if the business that stores your goods in the UK is registered with the Fulfilment House Due Diligence Scheme if you’re a trader based outside of the UK.
How HMRC deals with VAT repayment returns and what happens when there’s a delay in a repayment.
Find out about the VAT liability of funeral services and other activities relating to the disposal of the remains of the dead.
If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.
Find out who can use the VAT Annual Accounting Scheme, how to use it and how to apply to join the scheme.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
What happens if you underpay import or export duties and who is responsible for the debt.
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Use form VAT53 to allow an accountant, or agent, to register or make changes to a VAT group on your behalf.
Use this service for Temporary Admission, inward processing or authorised use with an authorisation by declaration, or if proof of origin was not available at the time of import.
Find out how to apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.
How to register for the One Stop Shop (OSS) Union scheme to report and pay VAT due on distance sales of goods from Northern Ireland to consumers in the EU.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
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).