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Find out what records you must keep and how to keep them if you're registered for VAT.
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.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
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.
How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
How to claim a VAT refund in the UK if you're established outside the UK.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Check the final amounts of import VAT and duty due online if you make declarations using the Customs Declaration Service.
Find out how to account for VAT on entertainment provided by your business.
Use this service to manage your client's details for VAT, if you’re a tax agent.
Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Use the online service or VAT431NB form to reclaim VAT, if you're a DIY housebuilder building a new home or charity building.
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