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Find out what records you must keep and how to keep them if you're registered for VAT.
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
Use this online service (VAT126) to claim back VAT if you're exempt from it as a local authority, academy, public body or eligible charity.
If you're an education provider, check if and when you need to register for VAT to prepare for VAT being chargeable on school and boarding fees.
How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
Use this service to manage your client's details for VAT, if you’re a tax agent.
Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
How to get VAT relief if you’re buying goods because of your disability.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
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 if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
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