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Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Find out which country’s VAT rules to use when supplying services abroad.
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activities.
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
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.
How and when you can apply zero-rated VAT to exported goods.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Find out when transactions involving land and buildings are exempt from VAT.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
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…
How to claim a VAT refund in the UK if you're established outside the UK.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
Check which software packages you can use to keep VAT records and submit your VAT Returns.
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.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
Find out when and how to use the VAT1 paper form to register a new or existing business or one you're taking over.
Check if VAT is due on payments linked to private school fees and find out what you can reclaim VAT on.
If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).
Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.
Find out how to account for VAT on entertainment provided by your business.
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