Get Started
- Businesses and charging VAT (external link)
- VAT rates on different goods and services (external link)
- Exemption and partial exemption from VAT (external link)
- VAT registration (external link)
- VAT record keeping (external link)
VAT Returns
- VAT Returns (external link)
- Sign in to your VAT online account (external link)
- Work out your VAT fuel scale charge (external link)
- Correct errors on your VAT Returns (external link)
Making Tax Digital
- Making Tax Digital for VAT as a business: step by step (external link)
- Making Tax Digital for VAT as an agent: step by step (external link)
Different Always to Account
- VAT Annual Accounting Scheme (external link)
- VAT Cash Accounting Scheme (external link)
- VAT Flat Rate Scheme (external link)
- VAT Margin Schemes (external link)
- VAT Retail Schemes (external link)
Charging or Reclaiming
- Businesses and charging VAT (external link)
- VAT: costs or disbursements passed to customers (external link)
- VAT: instalments, deposits, credit sales (external link)
- Private use and self-supply of goods and services for VAT (external link)
- VAT: self-billing arrangements (external link)
- The Capital Goods Scheme for VAT (external link)
- VAT: lost, stolen, damaged or destroyed goods (external link)
- VAT: part-exchanges, barters and set-offs (external link)
Paying
- Pay your VAT bill (external link)
- VAT payments on account (external link)
- VAT repayments (external link)
- Reclaiming VAT (external link)
- Insolvency and your VAT (external link)
Rules for Particular Trades
- VAT for builders (external link)
- Domestic reverse VAT charge for building and construction services (external link)
- VAT when you buy a vehicle to sell on (external link)
- VAT when you sell a vehicle (external link)
- VAT on sales of digital services in the EU (VAT MOSS) (external link)
Converting Currencies
- Transactions in foreign currencies and VAT (external link)
- Exchange rates from HMRC in CSV and XML format (external link)
Exporting Goods and Services
- Exporting and doing business abroad (external link)
- Exports, dispatches, supplying goods abroad and charging VAT (external link)
- Work out your place of supply of services for VAT rules (external link)
- How to report your EU sales for VAT (external link)
- EU country codes, VAT numbers and enquiry letters for EC Sales Lists (external link)
Importing Goods and Services
- Starting to import (external link)
- Paying VAT on imports, acquisitions and purchases from abroad (external link)
- Working out the value of your imports (external link)
- Apply to use Simplified Import VAT Accounting (external link)
- Claim relief on goods imported then supplied to another EU country (external link)
- Refunds of VAT for UK businesses buying from EU countries (external link)
- Importing vehicles into the UK (external link)
- Tell HMRC you’re importing multiple vehicles (external link)
- Tell HMRC about multiple heavy commercial vehicles brought into the UK (external link)
Overseas Businesses and UK VAT
- Overseas business selling goods in the UK (external link)
- Businesses selling goods in the UK using online marketplaces (external link)
- EU businesses buying in the UK and the VAT refund scheme (external link)
- Refunds of VAT for non-EU businesses visiting the UK (external link)
Notices, Forms and Helpsheets
- VAT notices in numerical order (external link)
- VAT notices in alphabetical order (external link)
- VAT forms (external link)
- Revenue and Customs Briefs (external link)
- VAT manuals for HMRC staff (external link)