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Use form VAT600FRS if you're already registered for VAT and want to join the Flat Rate Scheme.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
VAT registered businesses can use this list to determine if VAT can be reclaimed as input tax on particular makes and models of car derived vans and combi vans.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Find out how to apply for VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles and the evidence you need to supply them.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Find out if you need to register to store goods in the UK for sellers established outside the UK.
How to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
How VAT applies if you give or get sponsorship.
Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Find out what HMRC considers as good practice in relation to VAT accounting and compliance processes.
How to register for the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Check when you’re eligible for repayment interest if HMRC are late in settling a repayment claim from a VAT Return or VAT you've overpaid.
Find out how to understand and use the information on your monthly statements.
Don’t include personal or financial information like your National Insurance number or credit card details.
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