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How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.
Find out about group and divisional VAT registration and the forms you should use to apply.
Choose how to pay Customs Duty, excise duties and VAT.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Find out when you can zero rate books and other forms of printed matter.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Use the online service or VAT431NB form to reclaim VAT, if you're a DIY housebuilder building a new home or charity building.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
Use your duty deferment account to delay paying most duties and import VAT.
Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
Find out what HMRC considers as good practice in relation to VAT accounting and compliance processes.
Find out when and how to register for VAT.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
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