tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2025-07-17T10:56:11+01:00 HM Government tag:www.gov.uk,2005:/government/publications/vat-notice-7001-should-i-be-registered-for-vat 2025-07-17T10:56:11+01:00 Who should register for VAT (VAT Notice 700/1) Find out when and how to register for VAT. tag:www.gov.uk,2005:/guidance/personal-export-scheme-notice-707 2025-07-17T08:20:44+01:00 Personal Export Scheme (VAT Notice 707) Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles. tag:www.gov.uk,2005:/guidance/help-and-support-for-vat 2025-07-16T07:53:34+01:00 HMRC email updates, videos and webinars for VAT Learn more about VAT including accounting schemes, VAT Returns and keeping records. tag:www.gov.uk,2005:/government/publications/agent-services-account-if-you-are-not-based-in-the-uk-service-availability-and-issues 2025-07-11T14:36:08+01:00 Agent services account if you're not based in the UK: service availability and issues Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK. tag:www.gov.uk,2005:/guidance/how-late-payment-penalties-work-if-you-pay-vat-late 2025-07-10T14:13:02+01:00 How late payment penalties work if you pay VAT late 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. tag:www.gov.uk,2005:/government/publications/vat-payment-plan-service-availability-and-issues 2025-07-08T13:00:38+01:00 VAT payment plan: service availability and issues Check the availability and any issues affecting the VAT payment plan service. tag:www.gov.uk,2005:/government/publications/employers-paye-payment-plan-service-availability-and-issues 2025-07-08T13:00:22+01:00 Employers PAYE payment plan: service availability and issues Check the availability and any issues affecting the Employers PAYE payment plan service. tag:www.gov.uk,2005:/government/publications/fulfilment-house-due-diligence-scheme-registered-businesses-list 2025-07-04T15:31:25+01:00 Fulfilment House Due Diligence Scheme registered businesses list Check if the business that stores your goods in the UK is registered with the Fulfilment House Due Diligence Scheme if you're a trader based outside of the UK. tag:www.gov.uk,2005:/government/publications/vat-online-service-availability-and-issues 2025-07-04T08:17:01+01:00 VAT online: service availability and issues Check the availability and any issues affecting the VAT online service. tag:www.gov.uk,2005:/guidance/investment-gold-coins-and-vat-notice-70121a 2025-06-30T10:06:34+01:00 Investment gold coins (VAT Notice 701/21A) List of gold coins considered as investment gold coins for VAT exemption as detailed in Group 15 to Schedule 9 of the VAT Act 1994 purposes. tag:www.gov.uk,2005:/guidance/buildings-and-construction-vat-notice-708 2025-06-26T14:19:13+01:00 Buildings and construction (VAT Notice 708) How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer. tag:www.gov.uk,2005:/guidance/check-when-you-can-expect-a-reply-from-hmrc 2025-06-25T11:34:23+01:00 Check when you can expect a reply from HMRC Find out when you can expect to receive a reply from HMRC to a query or request you've made. tag:www.gov.uk,2005:/guidance/vat-and-overseas-goods-sent-to-the-uk-and-returned-to-the-seller 2025-06-20T14:47:17+01:00 VAT and overseas goods sent to the UK and returned to the seller How sellers of goods sent from abroad to customers in the UK should deal with UK VAT if the goods are returned to them. tag:www.gov.uk,2005:/guidance/charging-vat-when-using-an-online-marketplace-to-sell-goods-to-customers-in-the-uk 2025-06-20T14:46:34+01:00 Charging VAT when using an online marketplace to sell goods to customers in the UK Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace. tag:www.gov.uk,2005:/guidance/charging-vat-when-goods-are-sold-if-youre-an-online-marketplace-operator 2025-06-20T14:41:16+01:00 Charging VAT when goods are sold if you're an online marketplace operator Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator. tag:www.gov.uk,2005:/guidance/charging-vat-on-goods-sold-direct-to-customers-in-the-uk 2025-06-20T14:40:15+01:00 Charging VAT on goods sold direct to customers in the UK Check if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace. tag:www.gov.uk,2005:/guidance/check-where-an-online-marketplace-seller-is-established 2025-06-20T14:33:07+01:00 Check where an online marketplace seller is established As an online marketplace operator, check if a seller is established outside the UK, so that you can work out who is liable for VAT on sales. tag:www.gov.uk,2005:/guidance/claim-back-an-import-security-deposit-or-guarantee 2025-06-20T08:09:55+01:00 Claim back an import security deposit or guarantee Use this service for Temporary Admission, inward processing or authorised use with an authorisation by declaration, or if proof of origin was not available at the time of import. tag:www.gov.uk,2005:/guidance/how-vat-affects-charities-notice-7011 2025-06-18T09:00:04+01:00 How VAT affects charities (VAT Notice 701/1) 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. tag:www.gov.uk,2005:/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285 2025-06-17T14:09:50+01:00 How to claim a repayment of import duty and VAT if you've overpaid Check time limits and how to claim for your circumstances as an importer, agent or express operator. Use the Customs Declaration Service or form C285 as an individual.