Quick links
Introductory guidance
- Businesses and charging VAT
- VAT rates on different goods and services
- VAT registration
- VAT registration for groups, divisions and joint ventures
Accounting for VAT
- VAT record keeping
- VAT Annual Accounting Scheme
- VAT Cash Accounting Scheme
- VAT Flat Rate Scheme
- VAT margin schemes
- VAT retail schemes
Exchange rates
VAT returns
- VAT Returns
- Log in to use VAT online services
- Work out your VAT fuel scale charge
- Correct errors on your VAT Returns
Paying
Reclaiming VAT on a new home
Charging VAT
- VAT: exemption and partial exemption
- Businesses and charging VAT
- VAT: costs or disbursements passed to customers
- VAT: instalments, deposits, credit sales
- VAT: private use and self-supply of goods and services
- VAT: self-billing arrangements
- VAT: Capital Goods Scheme and capital assets
- VAT: lost, stolen, damaged or destroyed goods
- VAT: get clearance on the rules for complex transactions
- VAT: part-exchanges, barters and set-offs
VAT MOSS
- VAT Mini One Stop Shop: register and use the service
- VAT MOSS: VAT on sales of digital services in the EU
Exporting goods and services
- Starting to export
- Economic Operator Registration and Identification scheme
- VAT: exports, dispatches and supplying goods abroad
- VAT: how to work out your place of supply of services
- VAT: how to report your EU sales
- VAT: EU country codes, VAT numbers and VAT in other languages
Importing goods and services
- Starting to import
- Economic Operator Registration and Identification scheme
- VAT: imports, acquisitions and purchases from abroad
- How to value your imports for customs duty and trade statistics
- VAT and import duty: reducing financial guarantees
- VAT relief: goods imported then supplied to another EU country
- VAT: refunds for UK businesses buying from other EU countries
- Importing vehicles into the UK
- Telling HMRC you’re importing multiple vehicles
- Notification of multiple heavy commercial vehicles brought into the UK
UK VAT for overseas businesses
- VAT: what to do if you’re an overseas business selling goods in the UK
- VAT: EU businesses buying in the UK and the VAT refund scheme
- VAT: refunds for non-EU businesses visiting the UK
Rules for particular trades
- VAT for builders
- VAT when you buy a vehicle to sell on
- VAT when you sell a vehicle
- Foreign currency transactions, VAT and Tour Operators
VAT notices
Forms and reference material
- Revenue and Customs Briefs
- VAT forms
- VAT information sheets
- VAT: HMRC manuals
- VAT Notes
- VAT tribunal reports and appeal updates
Help and support
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