We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out when you can expect to receive a reply from HMRC to a query or request you've made.
If you account for your import VAT on your VAT Return, you’ll have to access the Customs Declaration Service to get a postponed import VAT statement online.
Find and use tools and calculators that will help you work out your tax.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Find out how you can get your import VAT certificates (C79).
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
The guide to VAT rules and procedures.
UK businesses registered for VAT that are claiming a VAT refund in another country can ask HMRC for a certificate of status to confirm they are trading in the UK.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Use the Customs Declaration Service or Customs Handling of Import and Export Freight online service, or form C285, depending on where you made your declaration.
Find out how to get copies of your duty deferment statements.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Find out how to amend your VAT records if you've made errors, correct errors on your VAT Return and claim a refund if you’ve overpaid VAT.
How to account for VAT on vehicles and fuel you use for your business.
Use this form if you've received a letter or email from HMRC asking you to send details to support your VAT repayment claim.
Check the final amounts of import VAT and duty due online if you make declarations using the Customs Declaration Service.
Find out if you need to update your VAT Return, make the correction online or use the VAT652 form to notify HMRC about errors.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).