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Find out who can use the VAT Annual Accounting Scheme, how to use it and how to apply to join the scheme.
Use form VAT600AA if you're already registered for VAT and want to join the Annual Accounting Scheme.
Find out how Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system.
How VAT default interest works, when HMRC charges it, and what to do if you think we’ve charged you too much interest.
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
How HMRC deals with VAT repayment returns and what happens when there’s a delay in a repayment.
Reclaim VAT you've paid on goods and services bought in the UK to use in your business if you’re registered as a business outside the UK.
Find out about VAT relief that may be available if you’re a charity buying certain goods and building work for disabled people.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
Find out how to use the second-hand motor vehicle payment scheme to make a claim on your VAT Return.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
Find out what checks you should complete if you’re an agency, employer or worker and how to report potential fraud.
Find out about the VAT Import One Stop Shop (IOSS) Scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Find out about the zero rate of VAT for certain electronic publications.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Find out about the VAT rules that apply to VAT-registered barristers or advocates.
If you have a disability, or are an organisation supporting disabled people, you may be able to claim relief from Customs Duty and VAT.
How to register for the One Stop Shop (OSS) Union scheme to report and pay VAT due on distance sales of goods from Northern Ireland to consumers in the EU.
Don’t include personal or financial information like your National Insurance number or credit card details.
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